Information Communications Technology and Revenue Mobilization in Local Governments in Uganda: A Case of Mbarara District Local Government.
This study was conducted to estimate the relationship between information and communications technology and revenue mobilization in local governments in Uganda, concerning the Mbarara district local government. The specific objectives were to estimate the relationship between ICT and tax education,...
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| Format: | Thesis |
| Language: | English |
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Kabale University
2024
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.12493/2248 |
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| Summary: | This study was conducted to estimate the relationship between information and communications technology and revenue mobilization in local governments in Uganda, concerning the Mbarara district local government. The specific objectives were to estimate the relationship between ICT and tax education, assess the relationship between ICT and tax assessment, and analyze the relationship between ICT and tax governance outcomes. The research design was cross-sectional. A sample of 133 respondents constituting Mbarara District Finance Committee members, CAO, CFO, District Planner, Commercial Officer, SASs, town agents, parish chiefs, and traders was drawn from a population of 200 study subjects using simple random sampling and purposive sampling techniques. Data were collected using a structured questionnaire and analyzed using Pearson correlation to establish the relationship. ANOVA helped in testing the hypothesis. The findings revealed significant associations between ICT and tax education, tax assessment, and tax governance. ICT was strongly associated with revenue mobilization (r = .620, p<.05). The study concludes that a strong and significant positive relationship exists between ICT and revenue mobilization in the Mbarara district local government. The findings indicate that taxpayers pay more than their ability. This study recommends that Mbarara District Local government and other local governments should emphasize the application of ICT as a major tool in mobilizing revenue. This is the only clear way of increasing revenue mobilization. |
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