RELATIONSHIP BETWEEN REVENUE ENHANCEMENT PLANNING AND SERVICE DELIVERY IN BUTIABA SUB COUNTY; A CROSS SECTIONAL STUDY.

Abstract

Background:

This study aims to investigate the relationship between revenue enhancement planning and service delivery in Butiaba Sub County.

Methodology:

The study adopted a cross-sectional design complemented with a qualitative and quantitative approach. The study population was 176 and 124 were formed the sample size was selected using purposive and simple random sampling was elicited using a questionnaire, interview, and documentary review checklist.

Results:

The majority 82% (59) fell below 40 years of age and 18% (13) respondents were above 41 years of age. The results suggest the age representativeness of Butiaba Sub County staff and the local community who engaged in the study. A response rate of 63% was obtained. Key findings suggested a positive significant relationship between revenue enhancement planning (.530) on service delivery.

Conclusion:

The study concluded that untimely revenue enhancement planning and fewer local revenue sources negatively affect revenue management however, fair tax assessment and timely deployment of tax enforcement teams improve revenue collection.

Recommendation:

The following were recommendations made namely; conduct more on-the-job training, provide logistical support to the revenue assessment team, budget and identify untapped revenue sources, conduct more community dialogue meetings, and the need for a more autonomous hiring process. In addition, engaging more actors in budget revenue meetings or conferences avoids late submission of reports and benchmarking.