Challenges of Revenue Mobilization in Local Government in Uganda a Case Study of Minakulu Sub-County, Oyam District

ABSTRACT The study sought to examine the challenges of revenue mobilization in local government in Uganda: A case study of Minakulu Sub-County, Oyam District. The study objectives were; to identify sources of revenue in local government in Minakulu Sub-County, Oyam District, to examine challenges facing revenue mobilization in local government in Minakulu Sub-County, Oyam District, to assess types of revenue mobilization practices in local government in Minakulu Sub-County, Oyam District. The study applied a cross-sectional research design to reflect aspects of perception, feelings, experiences, facts and emotional feelings of the study respondents in examining the challenges of revenue mobilization in local government in Uganda using Minakulu Sub-County, Oyam District as a case study. This was because the research questions that were generated necessitated observing explanatory, descriptive and analytical aspects of the research. The study population involved 133 participants and these included the Community Development Officers (Minakulu Sub-County), Community leaders (Minakulu Sub-County), Minakulu Subcounty top authorities, Officials from Uganda Revenue Authority (URA), Oyam District and the local peasants who were available. A sample size of 100 respondents was determined through purposive and random sampling methods. Data was collected from primary and secondary sources using questionnaires and interviews. After collecting data, the researcher organized well-answered questionnaire, data was edited and sorted for the next stage. The data was presented in tabular form, pie charts and bar graphs with frequencies and percentages. The study findings revealed that the sample constituted of 50 respondents of which 66% were males and the 34% remaining were females. This implies that males are the majority. This implies that the most respondents were men due to the societal beliefs that the males are hardworking and hence capable of carrying out revenue mobilization effectively in local governments. The study concludes that local Government revenues are an important component of any sound system of Intergovernmental fiscal relations. The sources could be peoples’ income generating activities, property among others. The study recommends that revenue collection in local government should be privatized by giving out tenders to individuals or companies to collect revenues on behalf oflocal government to reduce the increasing rate of tax defaulters and constituting enforcement teams to check businesses that have failed to pay taxes and penalize them accordingly to increased revenue mobilization.