Assessment of Local Revenue Collection and Sharing Arrangements. In Rural Districts: A Case Study of Moroto District Local Government

      Аннотация: This study, builds on the tax reform studies already conducted in local governments. It attempts to assess the current practices of local revenue collection and sharing in rural districts, as a means of shedding light on; the status of fiscal transfer system between LGs and administrative units in rural districts of Uganda, using Moroto district local government as a case. It focused on the aggregate local revenue performance, the factors affecting local revenue collections and sharing, it tried to determine how administrative units are coping with the impact of the current LR sharing practices. Lastly, it examined the suitability of the current practice of local revenue sharing policy in relation to the current practices.

Ключевые слова: Rural Local Government Structures, Urban Local Government Structures, Administrative Units, Data collection Techniques, Local Revenue performance, annual budget, Local Revenue, capacity, Provision of training, Tax Administration Capacity