Property Tax Income Collection for Kampala Capital City Authority
Loading...
Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
This study aimed at examining the property tax income collection at Kampala Capital City
Authority (KCCA). The study was mainly based on three objectives: to examine the property tax
practices used by Kampala Capital City Authority, to examine challenges which Kampala Capital City Authority faces in managing Property Tax income and to suggest ways of improving Property Tax income at Kampala Capital City Authority. The study adopted a cross-sectional design and quantitative approach. Data was collected using the primary means by presenting questionnaires to 285 respondents and 252 were returned giving a response rate of 88%. Data was analyzed using the Statistical Package for Social Sciences (SPSS Version 23). The study findings revealed that KCCA endeavors to collect and administer property taxes through practices like identifying the tax base, availing capable and required workforce, registering all the properties, informing Landlords about property tax and its rates, fair computation of property tax rates and valuation of
all taxable properties. However, KCCA face several challenges like low level of awareness, complicated property tax system, corrupt tax collectors, poor enforcement measures, lack of good political will, time lag in the valuation process, exemptions to property taxpayers, poor methods of determining of property tax rates, lack of effective statutory rate for property tax, inadequate capacity of tax collectors and delays in payment of property taxes. Several strategies like
decentralizing the payment of property tax to reduce the corruption behavior, improving the quality of social service provision, improving compliance measures and bettering customized taxpayer
services, Citizens’ access to information on property taxes, improvement in the property tax policy, broadening the property tax base, removal of some exemptions, establishing more accessible and
transparent payment facilities and providing more education and sensitization programs to motivate the property owners. Therefore, this study recommends that KCCA need to put more emphasis on the identifying reliable tax base to increase the number of properties captured in the tax net, train their staff regarding property tax collection and management and conduct continuous property tax awareness program in Kampala. Further studies may also be carried out on property tax income collection in other cities in in Uganda like Arua, Mbarara, Masaka, Mbale, Fort portal and Gulu.
Description
Research Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilment of the Requirements for the Award of the Degree of Master of Business Administration of Makerere University. (Plan B).
Keywords
Citation
Rashidar, N. (2023) Property Tax Income Collection for Kampala Capital City Authority. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.