Community Participation and Performance of Local Revenue Collection in Isingiro Town Council, Isingiro District Local Government, Western Uganda

Abstract

The study investigated the relationship between community participation and the performance of local revenue collection in Isingiro Town Council, Isingiro District Local Government. The study employed a correlational research design. The target population included 250 people, comprising business personnel, political leaders, and council administrators, identified through tax collection registers at the town council offices. A sample size of 152 respondents was accessed to fulfill the research objectives. The researcher gathered primary data using both questionnaires and interview guides. Descriptive statistics, in the form of tables, were used to illustrate the data. Pearson coefficient correlation tests were conducted to examine the relationships between variables. The study findings were statistically significant at (0.001 < 0.05), indicating that citizen mobilization played an essential role in revenue collection in Isingiro Town Council. Similarly, the study findings were statistically significant at (0.021 < 0.05), signifying that public sensitization played a crucial role in revenue collection in Isingiro Town Council. It's worth noting that this result was statistically significant at (0.001 < 0.05), which meant that citizens' consultations about revenue collection policies and practices had a positive impact. In conclusion, there was a strong association between community participation and the performance of local revenue collection in Isingiro Town Council, Isingiro District Local Government. It is recommended that the government allocate resources and support the implementation of citizen mobilization programs to further enhance revenue collection in local governments.