Fiscal decentralization and revenue performance of Paidha town council local government in Uganda
| dc.contributor.author | Kermu, Jasinto | |
| dc.date.accessioned | 2026-01-23T12:24:16Z | |
| dc.date.available | 2026-01-23T12:24:16Z | |
| dc.date.issued | 2025-10-29 | |
| dc.description | A research thesis submitted for the fulfillment of the requirements of the award of a master’s degree in business administration (accounting & finance) of Muni University | |
| dc.description.abstract | This study investigates the influence of fiscal decentralization on revenue performance in Paidha Town Council Local Government, Uganda, with a particular focus on the roles of revenue autonomy, expenditure responsibility, intergovernmental transfers, and the moderating effect of institutional capacity. The purpose of the study is to generate actionable insights into how devolved fiscal powers can enhance local government financial sustainability. A mixed methods research design was employed, integrating quantitative data from revenue records and surveys with qualitative insights from interviews with local officials and key stakeholders. Quantitative data were analyzed using regression and correlation techniques, while qualitative responses were thematically coded to capture nuanced perceptions of fiscal decentralization practices. Findings reveal that revenue autonomy significantly improves local revenue performance, with locally generated taxes, fees, and charges contributing approximately 60% of the council’s total revenue. Intergovernmental transfers accounted for nearly 40%, although their reliability was questioned by respondents. Institutional capacity emerged as a critical moderating factor, amplifying the positive effects of fiscal decentralization in councils with robust administrative structures. The study highlights that granting local government’s greater discretion over revenue sources and tax rates, coupled with reduced central government bureaucratic constraints, can substantially enhance financial sustainability. Strengthening institutional capacity through targeted training and resource allocation is essential to fully realize the benefits of fiscal decentralization. The limitations of the study include the study’s focus on a single local government, which may affect the generalizability of the findings. Nonetheless, the research contributes to policy and academic debates by providing empirical evidence on the mechanisms through which fiscal decentralization impacts local revenue performance in emerging economies. | |
| dc.identifier.citation | Kermu, J. (2025). Fiscal decentralization and revenue performance of Paidha town council local government in Uganda (Unpublished graduate dissertation). Muni university, Arua, Uganda | |
| dc.identifier.uri | https://dir.muni.ac.ug/handle/20.500.12260/880 | |
| dc.language.iso | en | |
| dc.publisher | Muni University | |
| dc.subject | Fiscal decentralization | |
| dc.subject | Revenue performance | |
| dc.subject | Paidha town council | |
| dc.subject | Uganda | |
| dc.title | Fiscal decentralization and revenue performance of Paidha town council local government in Uganda |