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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Financing Decentralized Development in a Low-Income Country: Raising Revenue for Local Government in Uganda
Authors:Livingstone, IanISNI
Charlton, RogerISNI
Year:2001
Periodical:Development and Change
Volume:32
Issue:1
Period:January
Pages:77-100
Language:English
Geographic term:Uganda
Subjects:decentralization
local government
taxation
Politics and Government
Economics and Trade
Link:https://doi.org/10.1111/1467-7660.00197
Abstract:Uganda has been engaged for a number of years in an ambitious programme of political and financial decentralization involving expanded expenditure and service delivery responsibilities for local governments in what are now 45 districts. Overall, 'Local government has ... been mandated the central role in Uganda's poverty reduction strategy, being charged with delivery of all the major public services highlighted as central to poverty eradication' (government document 'Supporting local governance in Uganda', 1997). This paper is concerned with the financial side of decentralization and in particular with an examination of district government efforts to raise revenue with the tax instruments which have been assigned to them. These are found to be deficient in a number of ways and their tax raising potential is found not to be commensurate with the responsibilities being devolved. Achievement of the decentralization aims laid down, therefore, must depend either on the identification of new or modified methods of raising revenue locally, or increased commitment to transfer of financial resources from the centre, or both. Bibliogr., notes, ref., sum.
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