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 Periodical article |
 Leiden University catalogue |
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| 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] |
