Faculty of Computer and Informatics

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Browsing Faculty of Computer and Informatics by Author "Balunywa, Waswa"

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    An analysis of fiscal decentralization as a strategy for improving revenue performance in Ugandan Local governments
    (2014-04) Balunywa, Waswa; Nangoli, Sudi; Mugerwa, George W.; Teko, Juma; Mayoka Kituyi, Geoffrey
    The inception of decentralization in late the 1990s in Uganda instilled so much hope in the people of Uganda as they anticipated that local governments would improve on revenue collection and service delivery. This was to be achieved through a privatization strategy which guaranteed better performance in revenue collection as compared to the previous system where government employees embezzled most of the taxes they collected. To date however, a number a number of challenges have made it hard fiscal decentralization to realize any fruits. This study was conducted to examine the impact of fiscal decentralization on revenue performance in Ugandan local governments. A cross-sectional survey research design involving both quantitative qualitative research methods were used in the study. A questionnaire was employed to collect and analyze quantitative data, while an interview guide was used to collect qualitative data. The study population included LC III, LC IV and LC V council members and technical members of staff in three local government districts of Mbale, Manafwa and Kampala. Both random and purposive sampling techniques were used to select a total sample of 600 respondents. Results indicate that fiscal decentralization helps to reduce corruption, leads to improved revenue performance, enables better planning for revenue collection, reduces on tax evasion, enables the local unit to get more sources of revenue, makes it easy to handle taxation disputes and also that Fiscal decentralization reduces on taxation bureaucracies hence better revenue performance. This paper posits that for improved revenue performance in a decentralized government, there is need to restrict political leaders from interfering with the work of technical staff, institution of tougher penalties for tax evaders, and also that there was need for central governments to increase funding to the local units. The findings also indicate that salaries for technical staff should be increased to minimize corruption and improve on revenue performance.
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    Why do nascent ICT businesses die young?
    (2012-05) Mayoka Kituyi, Geoffrey; Balunywa, Waswa
    This study sought to investigate why most nascent ICT businesses failed during their early stages in Uganda along the constructs of the family business sustainability model. A quantitative survey research design was adopted and used, in which a self-administered questionnaire was the main data collection tool. Primary data were analyzed using descriptive statistics. The key factors influencing ICT business start-up were identified as unemployment, the need to get side income, create jobs for family members and get rich. Findings also indicate that most nascent ICT businesses failed because proprietors employed relatives, were not available and committed to their businesses. In addition, excessive competition from foreign products, lack of business management and entrepreneurship skills, financial indiscipline, mistrust, poor savings culture, conflict of interest between managers and family members and failure to pay bank loans, rent and taxes were also responsible for ICT business failures. The study identified the most salient policy innervations for sustainable ICT businesses in Uganda as reduced interest rates, training in ICT and entrepreneurship skills, availability of business soft loans, government subsidies, establishment of business incubation centers and controlled inflow of foreign ICT products.