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Local Taxes and ICTs in Uganda

Good Governance by Participation and Transparency?
Authors:
Publisher:
 2020

Summary

In Uganda, corruption, bribery, low-quality services, the exclusion of citizens from managing public expenditure and the mobilisation of revenues triggered tax evasion, tax avoidance and protests for a long time. As a result, the government recently digitalised its systems of revenue extraction in local urban authorities. In fact, this study’s empirical findings show that the idea of digitalising local urban fiscal institutions in Uganda has strengthened not only the formalisation of the informal sector, but also the provision of public services and citizen participation, and has moreover alleviated the avoidance and evasion of taxes and fiscal leakages.

Andrew Matsiko is a beneficiary of the Friedrich Ebert Stiftung (FES) Grant for his PhD research in political science at Münster University. He lectured at Bugema University, Uganda and is a member of IPSA: Research Committee 05: Comparative Studies on Local Government and Research Committee 10: Electronic Democracy. Andrew Matsiko’s research interests include state building and taxation, local comparative and regional politics, comparative research methods, digitalisation and hybrid political participation.

Bibliographic data

Edition
1/2020
Copyright Year
2020
ISBN-Print
978-3-8487-7941-3
ISBN-Online
978-3-7489-2326-8
Publisher
Nomos, Baden-Baden
Series
Nomos Universitätsschriften - Politik
Volume
199
Language
English
Pages
330
Product Type
Monograph

Table of contents

ChapterPages
  1. Titelei/Inhaltsverzeichnis No access 1 - 24
    1. 1.1 Introduction: Problem Statement and Research Questions No access
    2. 1.2 The Structure of the Thesis No access
      1. 1.3.1 Theory of Diffusion of Innovations No access
      2. 1.3.2 The Traditional Theory of Fiscal Contract No access
      1. 2.1.1 Explaining Broad Participation and its Role No access
      2. 2.1.2 Explaining the Role of Broad Participation No access
    2. 2.2 The Connection between State Extraction of Taxes and Good Governance No access
    3. 2.3 The Relationship between Non-Tax Revenues and Bad Governance No access
    4. 2.4 The Relationship between Taxation, the Rise of Bureaucracy and Representative Institutions No access
    5. 2.5 Summary and Conclusion of Chapter No access
    1. 3.1 Local Administrative Structures in Uganda No access
      1. 3.2.1 Local Hybrid Representative Democratic Participation No access
      2. 3.2.2 Hybrid Deliberative Participation No access
      3. 3.2.3 Hybrid Demonstrative Participation No access
      4. 3.2.4 Hybrid Direct Democratic Participation No access
    3. 3.3 The Roles of Local Government in Uganda No access
      1. 3.4.1 Equalisation Grants No access
      2. 3.4.2 Conditional and Unconditional Grants No access
    5. 3.5 Summary and Conclusion of Chapter No access
    1. 4.1 The Formation of Uganda and Political Unfolding No access
    2. 4.2 The Post-Colonial National Assembly and Political Parties in Uganda No access
    3. 4.3 The Fall of the Coalition Government in 1966 and the beginning of Political Violence in Uganda No access
    4. 4.4 Summary and Conclusion of Chapter No access
    1. 5.1 Explanation and Definition of Transparency No access
    2. 5.2 Explanation of the Role of Transparency No access
      1. 5.3.1 Monitoring and Accountability in Limited States No access
      2. 5.3.2 Delivery of Local Public Goods in Limited States No access
    4. 5.4 Summary and Conclusion of Chapter No access
    1. 6.1 The City Address Model (CAM) and Computer Aided Mass Valuation (CAMV) Digital Innovations No access
    2. 6.2 The Mobile Money (M-PESA) Innovations No access
      1. 6.3.1 The Cycle of Digital Extraction of Local Revenues No access
    4. 6.4 Summary and Conclusion of Chapter No access
    1. 7.1 The Conceptualisation and Measurement of Digital Divide No access
      1. 7.2.1 Economic Disparities and Low Household Incomes No access
      2. 7.2.2 High Costs of Internet Services No access
      3. 7.2.3 Information Illiteracy and Low levels of Education No access
      4. 7.2.4 Dilapidation of Physical Infrastructures No access
    3. 7.3 Measures of Bridging the Digital Divide No access
    4. 7.4 Summary and Conclusion of Chapter No access
    1. 8.1 Fixed and Mobile Wireless Internet No access
    2. 8.2 Fixed and Mobile Telephones No access
      1. 8.3.1 The Cycle of Operation of Mobile Money (M-PESA) Banking No access
    4. 8.4 Customers of Mobile Money and Cash Transactions in Uganda No access
    5. 8.5 Summary and Conclusion of Chapter No access
      1. 9.1.1 Target Population No access
      2. 9.1.2 Reliability and Validation of the Study No access
      1. 9.2.1 Questionnaires No access
      2. 9.2.2 Questionnaire Survey and Sampling Strategies No access
      3. 9.2.3 In-depth Interviews No access
      1. 9.3.1 Limitations of the Study No access
    4. 9.4 Summary and Conclusion of Chapter No access
      1. 10.1.1 The Adoption of Digital Extraction Innovations No access
      2. 10.1.2 The Adoption Growth among Different Revenue Types No access
      1. 10.2.1 The Commercial Vehicle Revenue Compliance No access
      2. 10.2.2 Trading Licence No access
      3. 10.2.3 Property Rates (PRT) No access
      4. 10.2.4 Ground Rent (GRT) No access
      5. 10.2.5 Local Government Hotel Tax (LHT) No access
    3. 10.3 Correlation between Revenue Compliance and Fiscal Estimations No access
      1. 10.4.1 Local Councillors’ Evaluation of Digital Revenue Extraction No access
      2. 10.4.2 Effects of Digital Innovations of Extraction of Revenues on the Quality of Revenues Extraction in Urban Authorities No access
      1. 10.5.1 Forms of Evasion of Local Taxes No access
      2. 10.5.2 Causes of Evasion of Local Taxes No access
    6. 10.6 The Local Tax Compliance and Citizen Participation No access
      1. 10.7.1 The Notions of Local Democracy among Local Councillors No access
      2. 10.7.2 Positive Effects of Local Participation No access
      3. 10.7.3 Negative Effects of Local Participation No access
      1. 10.8.1 Benefits of Publishing of Public Information No access
      1. 10.9.1 How Important are the Participatory Mechanisms No access
      2. 10.9.2 Participatory Mechanisms Used and Attended by Local Councillors No access
    10. 10.10 Online Participatory Instruments in City and Local Councils in Uganda No access
      1. 10.11.1 Political Party Membership No access
      2. 10.11.2 Marital Status of Local Councillors No access
      3. 10.11.3 Gender Participation in Local Politics No access
      4. 10.11.4 Age Variations among Local Councillors No access
      5. 10.10.5 Education among Local Councillors No access
      6. 10.11.6 Employment of Local Councillors No access
      7. 10.11.7 The Monthly Gross Incomes of Local Councillors No access
      8. 10.11.8 Local Councillors in Local Organisations No access
        1. 10.12.1.1 Mailo Land Tenure System No access
        2. 10.12.1.2 The Contradictions between Rental Income Tax and Property Rates (PRT) Legislations No access
        3. 10.12.1.3 The Unfairness and Weaknesses in Property Rates (PRT) Legislations No access
        4. 10.12.1.4 Laxity and Loopholes in Local Hotel Tax (LHT) No access
        5. 10.12.1.5 Lack of Information on Local Hotels and Proper Records of Accounts No access
        6. 10.12.1.6 Laxity and Weaknesses in Local Service Tax (LST) Legislations No access
        7. 10.12.1.7 Lack of Accountability and Poor Quality Public Services No access
        8. 10.12.1.8 Lack of Proper Information and Automated Land Records No access
        9. 10.12.1.9 Local and National Political Interference No access
        10. 10.12.1.10 Entrenchment of Culture of Tax Avoidance No access
        11. 10.12.1.11 Corruption among Enforcement Personnel No access
        12. 10.12.1.12 Understaffed Revenue Authority No access
        13. 10.12.1.13 Corruption among Local Councillors No access
      1. 10.13.1 Mitigation of Conflicts between Citizens and Technocrats No access
      2. 10.13.2 Promotion of Local Resource Mobilisation No access
      3. 10.13.3 Promotion of Ownership of Programmes No access
      4. 10.13.4 Effective and Efficient Promotion of Laws and Regulations No access
      5. 10.13.5 Promotion of Feedback for Proper Planning and Political Deliberations in the Authority No access
      1. 10.14.1 Local Public Budget Conferences No access
      2. 10.14.2 Local Public Forums No access
      3. 10.14.3 Conventional Mediums No access
      4. 10.14.4 Local Representative Consultations: Standing Committees No access
      5. 10.14.5 Parliamentary Standing Public Committees No access
      6. 10.14.6 Internal and External Auditing No access
    15. 10.15 Summary and Conclusion of Empirical Results No access
    1. 11.1 The Adoption of Digital Innovation of Extraction of Revenues and Compliance No access
    2. 11.2 The Adoption Growth among Revenue Types No access
    3. 11.3 Revenue Type and Compliance Patterns No access
    4. 11.4 Types and Causes of Evasion of Local Taxes No access
    5. 11.5 Fiscal Extraction and Citizen Participation in Local Urban Authorities No access
    6. 11.6 Representative Participation and Notions of Local Democracy No access
    7. 11.7 Effects of Participation: Negatives and Positives No access
      1. 11.8.1 Forms and Benefits of Transparency No access
    9. 11.9 Online and Offline Forms of Transparency in Uganda No access
  13. 12 Overall Summary and Conclusions No access 291 - 298
  14. References No access 299 - 320
      1. A) Local Councillors’ Membership in Local organisations No access
      2. B) The Importance of Citizen Participation in Local politics: No access
      3. C) Positive and Negative Effects of Citizen Participation No access
      4. D) Online Participatory Instruments by the City Council. No access
      5. E) ICT enabled Quality of Participation No access
      6. F) Taxes: Forms of Evasion of Local Taxes No access
      7. G) Causes of Evasion of Local Taxes No access
      8. H) ICTs /Mobile Phone Technology (M-PESA) enabled Local Tax Responsiveness No access
      9. I) ICTs/M-PESA enabled Quality of Local Tax Collections No access
      10. J) Local Tax Compliance and Citizen Participation No access
      11. L) Forms of Public Information Disclosure No access
      12. M) Benefits of Publishing Public Information No access
      13. N) Socio Demographic Information No access
        1. Local Participation No access
        2. Online Participation No access
        3. Transparency No access
        4. Online Transparency No access
        5. Tax Evasion and Resistance No access
        6. Automation of Extraction of Taxes No access

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