Faculty of Entrepreneurship and Small Business Management

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This community caters for the collections of two Departments; that is Department of Business Administration & Entrepreneurship. All the staff & students under this Faculty will be required to submit the research publications in this community.

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Browsing Faculty of Entrepreneurship and Small Business Management by Subject "An Assessment"

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    An Assessment on the Effectiveness of Revenue Collection in Lira City
    (Makerere University Business School, 2021-04-15) Odongo Milton Amaya Moses, Milton. Amaya. Moses
    The study assessed the effectiveness of local revenue collection in Lira city Local Government (LGs). Specific objectives were to examine: The effectiveness of local revenue collection, challenges in ensuring effective revenue collection; and to establish the strategies that can be undertaken to ensure effective local revenue collection in Lira city. The research adopted a descriptive and a cross sectional approach conducted using quantitative approach, employing primary method of data collection. The finding highlighted ineffectiveness of local revenue collection to the extent that the local revenue collected cannot fund council operations and hence over dependence from Central Government. Central Government and political interference; corruption practices; ineffective enforcement of policies; ineffective revenue accounting system and mechanism, no engagement of tax payers; use of unskilled, unprofessional and unmotivated staff; not all budgeted local revenue collected; and lack of supervision and monitoring of local revenue collection were identified as challenges to local revenue collection. Strategies identified included effective and strengthened internal control system for revenue collection; regular update and strengthening the policy and legal framework for revenue administration and collection; ensuring efficient perfromance0; creating awareness, sensitization and providing information to tax payers; effective planning, mobilization, and enforcement of local revenue collection; enhancing transparency and accountability; and engaging tax payers and utilization of skilled and motivated local revenue collectors. The study recommended that Lira city strengthens its internal control system on local revenue collection; ensure an effective risk management system; ensure constant management and supervision of local revenue collection; and implement the strategies identified in the research findings so as to ensure effective local revenue collection. Areas for further studies are: An assessment of the perception of tax payers on local revenue collection in Lira city; and an assessment of the attitude of personnel on local revenue collection.
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