Tax Management and Service Delivery to Community in Kole-District Local Government

A Case Study of Bala Sub County

Bachelor Thesis , 2022 , 55 Pages , Grade: 1

Law - Tax / Fiscal Law

This paper is about tax management and service delivery to community in Kole-District local government.

The provision of public services by the government, through the process of decentralization, is a necessity for community development. Tax Management deals with filing of returns, getting the accounts audited, deducting tax at source etc.

Tax management helps the tax manager to be responsible for keeping businesses in line with various government tax laws which include local, state, and federal tax regulations. They use measures and improve policies for handling various areas that involve taxes. Tax Managers are also responsible for performing estimations, assessing, planning, and research and supervise audits. A company tax manager’s primary role is designing, applying, and supervising the tax plan for the company.

The Ministry of Local Government (MOLG), is a cabinet-level government ministry of Uganda. It is responsible for the creation, supervision and guidance of sustainable, efficient and effective service delivery in the decentralized system of governance. The ministry is responsible for the harmonization and support of all local government functions, to cause positive socio-economic transformation of Uganda.

In addition to that, Local Government were given the mandate to raise their own revenue to finance their activities. Local Revenue collection refers to the procedures put in place by different Local Government agencies in collecting all assessed revenue as pre-determined in the budgets and work plans on due dates.

Inhaltsverzeichnis (Table of Contents)

• CHAPTER ONE.
  • INTRODUCTION.
  • 1.0 Introduction
  • 1.1Background of the study..
  • 1.2 Problem Statement of the Study
  • 1.3 General Objective of the study.
  • 1.4 Specific Objectives of the study.
  • 1.5 Research Questions
  • 1.6 Scope of the study..
  • 1.6.1 Time Scope.
  • 1.7 Conceptual frame work for the Study..
  • 1.8 Significance of the study.
• CHAPTER TWO....
  • LITERATURE REVIEW.
  • 2.0 Introduction.
  • 2.1 Service Delivery in Local Governments..
  • 2.2 Decentralization..
  • 2.3 Local Revenue Collection
  • 2.4 Tax administration
  • 2.5 Revenue Collection and tax Management...
  • 2.6 Relationship between tax management and service delivery in local government..
  • 2.7 Summary of Literature Review
• RESEARCH METHODOLOGY.
  • 3.0 Introduction
  • 3.1 Research Design...........
  • 3.2 Study site and Setting..
  • 3.3 Study Population
  • 3.4 Sample size and selection of participants
  • 3.5.1 Purposive sampling technique...........
  • 3.5.2 Simple random technique.
  • 3.6 Eligibility Criteria
  • 3.6.1 Inclusion criteria ...
  • 3.6.2 Exclusion criteria...
  • 3.7 Data Sources
  • 3.8 Data Collection Instrument.
  • 3.9 Data Collection Methods.......
  • 3.9.1 Observation Methods..
  • 3.9.2 Interview method..
  • 3.9.3 Questionnaires.
  • 3.9.4 Documentary method.
  • 3.10 Data Processing, Analysis and Presentation
  • 3.10.1 Data Analysis
  • 3.10.2 Data Presentation
  • 3.11 Measurement of variables....
  • 3.12 Quality Control (Validity and Reliability)
  • 3.13 Data management.…………………..\n3.14 Limitations to the study..
  • 3.15 Ethical Consideration..
• CHAPTER FOUR.
  • PRESENTATION, ANAYLSIS AND INTEPRETATION OF RESULTS
  • 4.0 Introduction.
  • 4.1 Response rate.
  • 4.2 Bio-data of Bala Sub-county respondents.
  • 4.2.1 Age category of respondents.......
  • 4.2.2 Gender of the respondents.
  • 4.2.3 Level of education of the respondents
  • 4.2.4 Respondents involvement in tax management..
  • 4.2.5 Does BSC provide services to the local community.
  • 4.3 Impacts of tax management in BSC..
  • 4.3.1 Correlation results for tax management and service delivery..
  • 4.3.2 Regression results for tax management and service delivery...
  • 4.4 Implementing tax management and tax ssources in BSC...
  • 4.4.1 Correlation results for implementing tax management plan and service delivery
  • 4.4.2 Regression results for implementation of the tax management plan and service delivery..
• CHAPTER FIVE.
  • SUMMARY, DISCUSSION, CONCLUSION AND RECOMMENDATIONS.
  • 5.0 Introduction.
  • 5.1 Summary of the study..
  • 5.1.1 Impacts of tax management on service delivery in BSC.
  • 5.1.2 Implementing tax management and tax sources in BSC
  • 5.2 Discussion of the study..
  • 5.2.1 Impacts of tax management on service delivery in BSC.
  • 5.2.2 Implementing tax management and tax sources in BSC
  • 5.3 Conclusions of the study
  • 5.3.1 Impacts of tax management on service delivery in BSC.
  • 5.4 Recommendations of the study
  • 5.4.1 Impacts of tax management on service delivery in BSC.
  • 5.4.2 Implementing tax management and sources in BSC.
  • 5.5 Limitations of the study.
  • 5.6 Areas for further study

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This study aims to investigate the relationship between tax management and service delivery in the Bala Sub County of Kole-District Local Government. The research explores how effective tax management practices contribute to the provision of quality services to the community, and examines the impact of different tax management strategies on service delivery.

• Tax management and its impact on service delivery in local governments
• The role of decentralization in improving local revenue collection and service provision
• The relationship between tax administration and service delivery
• Effective strategies for implementing tax management plans and optimizing tax revenue collection
• The challenges and opportunities associated with tax management in local governments

Zusammenfassung der Kapitel (Chapter Summaries)

Chapter One provides an introduction to the study, outlining its background, problem statement, objectives, research questions, scope, conceptual framework, and significance. Chapter Two presents a comprehensive literature review, exploring various aspects of service delivery, decentralization, local revenue collection, tax administration, tax management, and the relationship between tax management and service delivery in local governments.

Chapter Three details the research methodology employed in the study, including the research design, study site, population, sampling techniques, data sources, data collection methods, data analysis techniques, and ethical considerations. Chapter Four focuses on the presentation, analysis, and interpretation of the findings, including an examination of the respondents' demographics, the impact of tax management on service delivery, and the implementation of tax management strategies in Bala Sub County. The chapter also presents correlation and regression results to analyze the relationship between tax management and service delivery.

Schlüsselwörter (Keywords)

The key concepts explored in this research include tax management, service delivery, local government, decentralization, revenue collection, tax administration, Bala Sub County, Kole-District, and Uganda. The study examines the relationship between these elements, analyzing the effectiveness of tax management in contributing to the provision of quality services to the community within the local government context.

• Grade: 1
• Author: Byawele Jairus Wangusa (Author)
• Publication Year: 2022
• Pages: 55
• Catalog Number: V1217367
• ISBN (PDF): 9783346660893
• ISBN (Book): 9783346660909
• Language: English
• Tags: management, service, delivery, community, kole-district, local, government, case, study, bala, county