Local revenue generation – a key challenge in the implementation of the decentralization policy in Bungokho County, Mbale District

Abstract

The study was about local revenue generation as a key challenge to the implementation of the decentralization policy in Bungokho County in Mbale district. The set objective were: i. To establish the problems in local revenue collection in lower council governments. ii. To find out the factors inhibiting the implementation of decentralization policy in Bungokho County; and iii. To establish the impact of local revenue collected on the implementation of the decentralization policy. A descriptive survey design was applied to be more relevant because the sample size was quite large. This minimized reliability. In all the research design put into account all the steps that were involved in the survey concerning local revenue generation as a key challenge in the implementation of the decentralization policy in Bungokho County, Mbale district, policy makers, policy implementers and members of the general public found the study population with a sample of 80 respondents. Purposive and random sampling were used in attaining the necessary samples of respondents while observation, interview schedules and questionnaires were used to collect primary and secondary data that was used for analysis. From the analysis of the findings, the results showed that he Ministry of Local Government and Mbale district local government and Bungokho County in particular need to devise modalities that can address the problems faced in local revenue collection, broadening the impact of local revenue and the factors that inhibit the implementation of the decentralization policy. For instance by creating new tax revenues, initiating awareness campaigns among potential tax payers, increase central government funding recruitment of adequate and competent human resources, and creation of international links to attract findings to grassroots based projects. This could go a long way in enhancing the smooth implementation of the decentralization policy.