- Version
- Download
- File Size 0.00 KB
- File Count 0
- Create Date January 31, 2025
- Last Updated January 31, 2025
Relationship Between Tax Revenue Collection And The Quality Of Public Services In Sheema District Local Government, Uganda.
This study investigated the relationship between tax revenue collection and the quality of public services in Jinja
Southern Division, focusing on perceptions of transparency, effective utilization, and community consultation.
Descriptive statistics revealed that 51% of respondents agreed that tax revenue significantly improves public services
such as healthcare and education, with a mean score of 3.44 and a standard deviation of 1.092, indicating moderate
variability in perceptions. Similarly, 46% agreed that tax revenue is effectively utilized for maintaining infrastructure,
with a mean score of 3.41 and a standard deviation of 1.110, reflecting a favorable yet varied view. However,
transparency in the collection and utilization of tax revenue received a mean score of 3.21 with 34% of respondents
expressing neutrality, highlighting mixed perceptions and significant variability (SD = 1.134). The adequacy of
information provided by local governments scored a mean of 3.11, with 32% of respondents neutral and 30%
disagreeing, signaling a gap in communication practices. Furthermore, only 22% of respondents agreed that
community members are consulted on tax revenue expenditures, resulting in a low mean score of 3.02 and the highest
variability (SD = 1.187). Correlation analysis demonstrated a moderate positive relationship between perceptions of
tax revenue's contribution to public services and community consultation, with a Pearson correlation coefficient of
0.579 and a significance level of p < 0.01. This finding suggests that improved perceptions of tax revenue utilization
correlate with increased community involvement in fiscal decisions. The study concluded that while tax revenue is
perceived as essential for public service enhancement, gaps in transparency, accountability, and community
engagement hinder its full potential. It recommended that local governments adopt more transparent mechanisms,
such as publishing detailed tax expenditure reports and holding regular community consultations, to build public trust
and improve governance.