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.

TABLE OF CONTENTS

LIST OF TABLES

LIST OF FIGURES

LIST OF ABBREVIATIONS

OPERATIONAL DEFINATION OF TERMS

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
3.14 Limitations to the study
3.15 Ethical Consideration
Approval
Consent
Privacy

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

REFERENCES

APPENDICES

APPENDIX I

CONSENT FORM FOR THE RESPONDENTS

APPENDIX II

QUESTIONNAIRES

APPENDIX III

KEY-INFORMANT INTERVIEW QUIDE

APPENDIX IV: TIME FRAME FOR THE STUDY

APPENDIX V

PROPOSED BUDGET FOR THE STUDY

APPENDIX VII

• 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