Assessment of the Contribution of Local Government Revenue on Road Infrastructure Construction and Maintenance in Katakwi District. a Case Study: Magoro Sub-County.
Year: 2016
Author: AMODING FLORENCE
Supervisor: Ika Lino
Abstract
The consequence of a shift in governance for over centralization to decentralization meant a shift of mandate of revenue generation especially market dues, property tax and licenses from district to urban or Sub-county LGs aimed at ensuring improved service provision. However to what extend these has contributed to revenue generation of Local Governments for road infrastructure construction and maintenance is not known. Therefore, the purpose of this study was to assess the contribution of Local Government revenue on roads infrastructure construction and maintenance in Magoro Sub-county.
The study adopted a qualitative approaches and acase study research design for data collection, presentation, analysis and discussions. Market dues, Registrations/Application fees, Parking fees, Sale of plots, Trading licenses, Sub-county budget Allocations and Birth and death Certificates were found out by this research study to be sources of revenue and other resources used on road infrastructure construction and maintenance.
The challenges faced in the collection of revenue and funding road infrastructure included: Limited and Unreliable Revenue Sources, Tax evasion, Resistance from traders/negative attitudes, Non-payments of collectors and Lack of Community Sensitization. The initiatives undertaken to improve road infrastructure were reported to be; Road Opening and Maintenance , Lease of Land, Sale of Plots, Planning and Budgeting, Enacting bye-laws, Monitoring and Supervision and Lobbying for Staff Recruitment. Other actors contributing to road infrastructure improvement in Magoro; FALISU, ACTION AID, TIP, TPO-Uganda, TEDDO, the Community, LWF, KADDAN and TAC and they contributed through: Conducting Community Sensitization, Dialogue meetings, Community Mobilization, Road Maintenance and Monitoring and Advocacy.
The study concluded that, Decentralization had given powers of autonomy to Local governments. It acknowledged the role of Magoro Sub-county LG in revenue collection and funding road infrastructure construction and maintenance much as their collections are megre to do the best work. The challenges are in existence, but the LG has undertaken some initiatives to address some few of them. The recommendations drawn by the study are; diversification of revenue base, partnerships in community awareness creation, revisiting some of the tax laws, procurement and donation of road construction and maintenance equipment and increment of budget allocations on roads.
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