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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Local Government Graduated Tax and Compliance Implications: The Case of Kampala and Mubende Districts
Author:Mugume, Adam
Year:2004
Periodical:Eastern Africa Journal of Rural Development
Volume:20
Issue:1
Pages:125-135
Language:English
Geographic term:Uganda
Subjects:income tax
decentralization
local finance
Politics and Government
Economics and Trade
Abstract:Uganda has a long history of attempting to raise local tax revenues through graduated tax (GT), which is a form of income tax. However, as in most sub-Saharan countries, there exists weak tax effort and failure to keep expenditures in line with revenues mobilized in Uganda. Related to this is the prevalence of tax evasion in developing countries. This paper examines the issue of whether, following decentralization, there has been a response from local governments in mobilizing sufficient revenues in light of expenditure requirements. The paper also examines the factors that influence the likelihood of compliance with the GT payments, which constitute the largest share of the revenue raised by local governments. A sample of 200 households was selected, 100 in Kampala (urban), and 100 in Mubende (rural). The paper concludes that local citizens are willing to make a nominal contribution towards provision of services, but the nature of available public services is a deterrent. In addition, individual family characteristics, reinforced by local commitment as evidenced by longevity in the local jurisdiction, induce GT compliance. Bibliogr., notes, sum. [ASC Leiden abstract]
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