Revenue management and service delivery in local governments in Uganda

Abstract

The study established the effect of revenue management and service delivery in Local Governments in Uganda using Kira Division as a case study. The study was guided by the ability to pay and Bowens benefit models. The following objectives guided the study; to examine the relationship between revenue mobilization and service delivery; examine the effect of revenue collection on service delivery; and establish the relationship between revenue administration and service delivery. A case study design was adopted by the study. Data was collected from 70 respondents using purposive sampling, census and simple random sampling. SPSS version 20 was applied to generate the results of the study objectives. Data sources included primary data and secondary data. Data was collected using self-administered questionnaires and in-depth interviews. The major findings of the study revealed that revenue mobilization significantly affected service delivery where revenue mobilization was a predictor of service delivery (r=.542**). The findings showed that revenue mobilization, collection and administration as dimensions of revenue management predicted the change in service delivery in the local government (Adj. R Squarer=32.1). In conclusion, revenue mobilization, collection and administration as dimensions of revenue management, determine service delivery in local government. The study recommends therefore, that management of local governments should make efforts to ensure that there is effective revenue mobilization, collection and administration so as to promote service delivery. The stakeholders in the local government sector should develop strategies in line with the study variable relationships to enhance public service delivery in local governments.