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Monographie Kein Zugriff

Local Taxes and ICTs in Uganda

Good Governance by Participation and Transparency?
Autor:innen:
Verlag:
 24.11.2020

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Bibliographische Angaben

Erscheinungsjahr
2020
Erscheinungsdatum
24.11.2020
ISBN-Print
978-3-8487-7941-3
ISBN-Online
978-3-7489-2326-8
Verlag
Nomos, Baden-Baden
Reihe
Nomos Universitätsschriften - Politik
Band
199
Sprache
Englisch
Seiten
330
Produkttyp
Monographie

Inhaltsverzeichnis

KapitelSeiten
  1. Titelei/Inhaltsverzeichnis Kein Zugriff 1 - 24
    1. 1.1 Introduction: Problem Statement and Research Questions Kein Zugriff
    2. 1.2 The Structure of the Thesis Kein Zugriff
      1. 1.3.1 Theory of Diffusion of Innovations Kein Zugriff
      2. 1.3.2 The Traditional Theory of Fiscal Contract Kein Zugriff
      1. 2.1.1 Explaining Broad Participation and its Role Kein Zugriff
      2. 2.1.2 Explaining the Role of Broad Participation Kein Zugriff
    2. 2.2 The Connection between State Extraction of Taxes and Good Governance Kein Zugriff
    3. 2.3 The Relationship between Non-Tax Revenues and Bad Governance Kein Zugriff
    4. 2.4 The Relationship between Taxation, the Rise of Bureaucracy and Representative Institutions Kein Zugriff
    5. 2.5 Summary and Conclusion of Chapter Kein Zugriff
    1. 3.1 Local Administrative Structures in Uganda Kein Zugriff
      1. 3.2.1 Local Hybrid Representative Democratic Participation Kein Zugriff
      2. 3.2.2 Hybrid Deliberative Participation Kein Zugriff
      3. 3.2.3 Hybrid Demonstrative Participation Kein Zugriff
      4. 3.2.4 Hybrid Direct Democratic Participation Kein Zugriff
    3. 3.3 The Roles of Local Government in Uganda Kein Zugriff
      1. 3.4.1 Equalisation Grants Kein Zugriff
      2. 3.4.2 Conditional and Unconditional Grants Kein Zugriff
    5. 3.5 Summary and Conclusion of Chapter Kein Zugriff
    1. 4.1 The Formation of Uganda and Political Unfolding Kein Zugriff
    2. 4.2 The Post-Colonial National Assembly and Political Parties in Uganda Kein Zugriff
    3. 4.3 The Fall of the Coalition Government in 1966 and the beginning of Political Violence in Uganda Kein Zugriff
    4. 4.4 Summary and Conclusion of Chapter Kein Zugriff
    1. 5.1 Explanation and Definition of Transparency Kein Zugriff
    2. 5.2 Explanation of the Role of Transparency Kein Zugriff
      1. 5.3.1 Monitoring and Accountability in Limited States Kein Zugriff
      2. 5.3.2 Delivery of Local Public Goods in Limited States Kein Zugriff
    4. 5.4 Summary and Conclusion of Chapter Kein Zugriff
    1. 6.1 The City Address Model (CAM) and Computer Aided Mass Valuation (CAMV) Digital Innovations Kein Zugriff
    2. 6.2 The Mobile Money (M-PESA) Innovations Kein Zugriff
      1. 6.3.1 The Cycle of Digital Extraction of Local Revenues Kein Zugriff
    4. 6.4 Summary and Conclusion of Chapter Kein Zugriff
    1. 7.1 The Conceptualisation and Measurement of Digital Divide Kein Zugriff
      1. 7.2.1 Economic Disparities and Low Household Incomes Kein Zugriff
      2. 7.2.2 High Costs of Internet Services Kein Zugriff
      3. 7.2.3 Information Illiteracy and Low levels of Education Kein Zugriff
      4. 7.2.4 Dilapidation of Physical Infrastructures Kein Zugriff
    3. 7.3 Measures of Bridging the Digital Divide Kein Zugriff
    4. 7.4 Summary and Conclusion of Chapter Kein Zugriff
    1. 8.1 Fixed and Mobile Wireless Internet Kein Zugriff
    2. 8.2 Fixed and Mobile Telephones Kein Zugriff
      1. 8.3.1 The Cycle of Operation of Mobile Money (M-PESA) Banking Kein Zugriff
    4. 8.4 Customers of Mobile Money and Cash Transactions in Uganda Kein Zugriff
    5. 8.5 Summary and Conclusion of Chapter Kein Zugriff
      1. 9.1.1 Target Population Kein Zugriff
      2. 9.1.2 Reliability and Validation of the Study Kein Zugriff
      1. 9.2.1 Questionnaires Kein Zugriff
      2. 9.2.2 Questionnaire Survey and Sampling Strategies Kein Zugriff
      3. 9.2.3 In-depth Interviews Kein Zugriff
      1. 9.3.1 Limitations of the Study Kein Zugriff
    4. 9.4 Summary and Conclusion of Chapter Kein Zugriff
      1. 10.1.1 The Adoption of Digital Extraction Innovations Kein Zugriff
      2. 10.1.2 The Adoption Growth among Different Revenue Types Kein Zugriff
      1. 10.2.1 The Commercial Vehicle Revenue Compliance Kein Zugriff
      2. 10.2.2 Trading Licence Kein Zugriff
      3. 10.2.3 Property Rates (PRT) Kein Zugriff
      4. 10.2.4 Ground Rent (GRT) Kein Zugriff
      5. 10.2.5 Local Government Hotel Tax (LHT) Kein Zugriff
    3. 10.3 Correlation between Revenue Compliance and Fiscal Estimations Kein Zugriff
      1. 10.4.1 Local Councillors’ Evaluation of Digital Revenue Extraction Kein Zugriff
      2. 10.4.2 Effects of Digital Innovations of Extraction of Revenues on the Quality of Revenues Extraction in Urban Authorities Kein Zugriff
      1. 10.5.1 Forms of Evasion of Local Taxes Kein Zugriff
      2. 10.5.2 Causes of Evasion of Local Taxes Kein Zugriff
    6. 10.6 The Local Tax Compliance and Citizen Participation Kein Zugriff
      1. 10.7.1 The Notions of Local Democracy among Local Councillors Kein Zugriff
      2. 10.7.2 Positive Effects of Local Participation Kein Zugriff
      3. 10.7.3 Negative Effects of Local Participation Kein Zugriff
      1. 10.8.1 Benefits of Publishing of Public Information Kein Zugriff
      1. 10.9.1 How Important are the Participatory Mechanisms Kein Zugriff
      2. 10.9.2 Participatory Mechanisms Used and Attended by Local Councillors Kein Zugriff
    10. 10.10 Online Participatory Instruments in City and Local Councils in Uganda Kein Zugriff
      1. 10.11.1 Political Party Membership Kein Zugriff
      2. 10.11.2 Marital Status of Local Councillors Kein Zugriff
      3. 10.11.3 Gender Participation in Local Politics Kein Zugriff
      4. 10.11.4 Age Variations among Local Councillors Kein Zugriff
      5. 10.10.5 Education among Local Councillors Kein Zugriff
      6. 10.11.6 Employment of Local Councillors Kein Zugriff
      7. 10.11.7 The Monthly Gross Incomes of Local Councillors Kein Zugriff
      8. 10.11.8 Local Councillors in Local Organisations Kein Zugriff
        1. 10.12.1.1 Mailo Land Tenure System Kein Zugriff
        2. 10.12.1.2 The Contradictions between Rental Income Tax and Property Rates (PRT) Legislations Kein Zugriff
        3. 10.12.1.3 The Unfairness and Weaknesses in Property Rates (PRT) Legislations Kein Zugriff
        4. 10.12.1.4 Laxity and Loopholes in Local Hotel Tax (LHT) Kein Zugriff
        5. 10.12.1.5 Lack of Information on Local Hotels and Proper Records of Accounts Kein Zugriff
        6. 10.12.1.6 Laxity and Weaknesses in Local Service Tax (LST) Legislations Kein Zugriff
        7. 10.12.1.7 Lack of Accountability and Poor Quality Public Services Kein Zugriff
        8. 10.12.1.8 Lack of Proper Information and Automated Land Records Kein Zugriff
        9. 10.12.1.9 Local and National Political Interference Kein Zugriff
        10. 10.12.1.10 Entrenchment of Culture of Tax Avoidance Kein Zugriff
        11. 10.12.1.11 Corruption among Enforcement Personnel Kein Zugriff
        12. 10.12.1.12 Understaffed Revenue Authority Kein Zugriff
        13. 10.12.1.13 Corruption among Local Councillors Kein Zugriff
      1. 10.13.1 Mitigation of Conflicts between Citizens and Technocrats Kein Zugriff
      2. 10.13.2 Promotion of Local Resource Mobilisation Kein Zugriff
      3. 10.13.3 Promotion of Ownership of Programmes Kein Zugriff
      4. 10.13.4 Effective and Efficient Promotion of Laws and Regulations Kein Zugriff
      5. 10.13.5 Promotion of Feedback for Proper Planning and Political Deliberations in the Authority Kein Zugriff
      1. 10.14.1 Local Public Budget Conferences Kein Zugriff
      2. 10.14.2 Local Public Forums Kein Zugriff
      3. 10.14.3 Conventional Mediums Kein Zugriff
      4. 10.14.4 Local Representative Consultations: Standing Committees Kein Zugriff
      5. 10.14.5 Parliamentary Standing Public Committees Kein Zugriff
      6. 10.14.6 Internal and External Auditing Kein Zugriff
    15. 10.15 Summary and Conclusion of Empirical Results Kein Zugriff
    1. 11.1 The Adoption of Digital Innovation of Extraction of Revenues and Compliance Kein Zugriff
    2. 11.2 The Adoption Growth among Revenue Types Kein Zugriff
    3. 11.3 Revenue Type and Compliance Patterns Kein Zugriff
    4. 11.4 Types and Causes of Evasion of Local Taxes Kein Zugriff
    5. 11.5 Fiscal Extraction and Citizen Participation in Local Urban Authorities Kein Zugriff
    6. 11.6 Representative Participation and Notions of Local Democracy Kein Zugriff
    7. 11.7 Effects of Participation: Negatives and Positives Kein Zugriff
      1. 11.8.1 Forms and Benefits of Transparency Kein Zugriff
    9. 11.9 Online and Offline Forms of Transparency in Uganda Kein Zugriff
  13. 12 Overall Summary and Conclusions Kein Zugriff 291 - 298
  14. References Kein Zugriff 299 - 320
      1. A) Local Councillors’ Membership in Local organisations Kein Zugriff
      2. B) The Importance of Citizen Participation in Local politics: Kein Zugriff
      3. C) Positive and Negative Effects of Citizen Participation Kein Zugriff
      4. D) Online Participatory Instruments by the City Council. Kein Zugriff
      5. E) ICT enabled Quality of Participation Kein Zugriff
      6. F) Taxes: Forms of Evasion of Local Taxes Kein Zugriff
      7. G) Causes of Evasion of Local Taxes Kein Zugriff
      8. H) ICTs /Mobile Phone Technology (M-PESA) enabled Local Tax Responsiveness Kein Zugriff
      9. I) ICTs/M-PESA enabled Quality of Local Tax Collections Kein Zugriff
      10. J) Local Tax Compliance and Citizen Participation Kein Zugriff
      11. L) Forms of Public Information Disclosure Kein Zugriff
      12. M) Benefits of Publishing Public Information Kein Zugriff
      13. N) Socio Demographic Information Kein Zugriff
        1. Local Participation Kein Zugriff
        2. Online Participation Kein Zugriff
        3. Transparency Kein Zugriff
        4. Online Transparency Kein Zugriff
        5. Tax Evasion and Resistance Kein Zugriff
        6. Automation of Extraction of Taxes Kein Zugriff

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