Format:
1 Online-Ressource (330 Seiten)
Edition:
1st ed
ISBN:
9783748923268
Series Statement:
Nomos Universitätsschriften - Politik v.199
Note:
Description based on publisher supplied metadata and other sources
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Cover -- 1 Introduction -- 1.1 Introduction: Problem Statement and Research Questions -- 1.2 The Structure of the Thesis -- 1.3 Theoretical Approaches/Framework -- 1.3.1 Theory of Diffusion of Innovations -- 1.3.2 The Traditional Theory of Fiscal Contract -- 2 Good Governance and Taxation -- 2.1 The Concept of Good Governance and Governance -- 2.1.1 Explaining Broad Participation and its Role -- 2.1.2 Explaining the Role of Broad Participation -- 2.2 The Connection between State Extraction of Taxes and Good Governance -- 2.3 The Relationship between Non-Tax Revenues and Bad Governance -- 2.4 The Relationship between Taxation, the Rise of Bureaucracy and Representative Institutions -- 2.5 Summary and Conclusion of Chapter -- 3 Local Governance and Fiscal System in UGANDA -- 3.1 Local Administrative Structures in Uganda -- 3.2 Local Participation and Political Structure -- 3.2.1 Local Hybrid Representative Democratic Participation -- 3.2.2 Hybrid Deliberative Participation -- 3.2.3 Hybrid Demonstrative Participation -- 3.2.4 Hybrid Direct Democratic Participation -- 3.3 The Roles of Local Government in Uganda -- 3.4 Fiscal Autonomy and Sources of Local Revenues -- 3.4.1 Equalisation Grants -- 3.4.2 Conditional and Unconditional Grants -- 3.5 Summary and Conclusion of Chapter -- 4 Political Formation and Crisis in Post and Colonial Uganda -- 4.1 The Formation of Uganda and Political Unfolding -- 4.2 The Post-Colonial National Assembly and Political Parties in Uganda -- 4.3 The Fall of the Coalition Government in 1966 and the beginning of Political Violence in Uganda -- 4.4 Summary and Conclusion of Chapter -- 5 Local Financial Transparency and Inclusion in Limited States in the Digital Age -- 5.1 Explanation and Definition of Transparency -- 5.2 Explanation of the Role of Transparency -- 5.3 Digitalisation and Financial Monitoring in Limited States
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5.3.1 Monitoring and Accountability in Limited States -- 5.3.2 Delivery of Local Public Goods in Limited States -- 5.4 Summary and Conclusion of Chapter -- 6 The Digital Extraction of Local Revenues in Uganda -- 6.1 The City Address Model (CAM) and Computer Aided Mass Valuation (CAMV) Digital Innovations -- 6.2 The Mobile Money (M-PESA) Innovations -- 6.3 Payway and EzeeMoney Digital Innovations -- 6.3.1 The Cycle of Digital Extraction of Local Revenues -- 6.4 Summary and Conclusion of Chapter -- 7 Digitalisation and the Digital Divide -- 7.1 The Conceptualisation and Measurement of Digital Divide -- 7.2 Causes of Digital Divide -- 7.2.1 Economic Disparities and Low Household Incomes -- 7.2.2 High Costs of Internet Services -- 7.2.3 Information Illiteracy and Low levels of Education -- 7.2.4 Dilapidation of Physical Infrastructures -- 7.3 Measures of Bridging the Digital Divide -- 7.4 Summary and Conclusion of Chapter -- 8 Internet and ICTs Services in Uganda -- 8.1 Fixed and Mobile Wireless Internet -- 8.2 Fixed and Mobile Telephones -- 8.3 Mobile Phone (Mobile Money Services) and Financial Inclusion Services in Uganda -- 8.3.1 The Cycle of Operation of Mobile Money (M-PESA) Banking -- 8.4 Customers of Mobile Money and Cash Transactions in Uganda -- 8.5 Summary and Conclusion of Chapter -- 9 Research Methodology -- 9.1 Mixed Convergence Parallel Research Design -- 9.1.1 Target Population -- 9.1.2 Reliability and Validation of the Study -- 9.2 Research Methods and Instruments -- 9.2.1 Questionnaires -- 9.2.2 Questionnaire Survey and Sampling Strategies -- 9.2.3 In-depth Interviews -- 9.3 Data Processing and Analysis -- 9.3.1 Limitations of the Study -- 9.4 Summary and Conclusion of Chapter -- 10 Empirical Data Analysis and Presentation -- 10.1 Financial Datasets FY 2014/15-2016/17 -- 10.1.1 The Adoption of Digital Extraction Innovations
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10.1.2 The Adoption Growth among Different Revenue Types -- 10.2 Revenue Type and Compliance Patterns in Urban Authorities in Uganda -- 10.2.1 The Commercial Vehicle Revenue Compliance -- 10.2.2 Trading Licence -- 10.2.3 Property Rates (PRT) -- 10.2.4 Ground Rent (GRT) -- 10.2.5 Local Government Hotel Tax (LHT) -- 10.3 Correlation between Revenue Compliance and Fiscal Estimations -- 10.4 Questionnaire Survey 2017: A Perspective of Local Councillors -- 10.4.1 Local Councillors' Evaluation of Digital Revenue Extraction -- 10.4.2 Effects of Digital Innovations of Extraction of Revenues on the Quality of Revenues Extraction in Urban Authorities -- 10.5 Local Taxation Systems and Evasion of Local Taxes in Uganda -- 10.5.1 Forms of Evasion of Local Taxes -- 10.5.2 Causes of Evasion of Local Taxes -- 10.6 The Local Tax Compliance and Citizen Participation -- 10.7 Local Democracy and Offline-Online Participatory Systems -- 10.7.1 The Notions of Local Democracy among Local Councillors -- 10.7.2 Positive Effects of Local Participation -- 10.7.3 Negative Effects of Local Participation -- 10.8 How Important is the Publication of Public Information? -- 10.8.1 Benefits of Publishing of Public Information -- 10.9 Offline Participatory Mechanisms -- 10.9.1 How Important are the Participatory Mechanisms -- 10.9.2 Participatory Mechanisms Used and Attended by Local Councillors -- 10.10 Online Participatory Instruments in City and Local Councils in Uganda -- 10.11 Socioeconomics and Local Politics -- 10.11.1 Political Party Membership -- 10.11.2 Marital Status of Local Councillors -- 10.11.3 Gender Participation in Local Politics -- 10.11.4 Age Variations among Local Councillors -- 10.10.5 Education among Local Councillors -- 10.11.6 Employment of Local Councillors -- 10.11.7 The Monthly Gross Incomes of Local Councillors
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10.11.8 Local Councillors in Local Organisations -- 10.12 Interviews: A Perspective of Experts in Administration -- 10.12.1 The Causes of Evasion of Local Taxes -- 10.12.1.1 Mailo Land Tenure System -- 10.12.1.2 The Contradictions between Rental Income Tax and Property Rates (PRT) Legislations -- 10.12.1.3 The Unfairness and Weaknesses in Property Rates (PRT) Legislations -- 10.12.1.4 Laxity and Loopholes in Local Hotel Tax (LHT) -- 10.12.1.5 Lack of Information on Local Hotels and Proper Records of Accounts -- 10.12.1.6 Laxity and Weaknesses in Local Service Tax (LST) Legislations -- 10.12.1.7 Lack of Accountability and Poor Quality Public Services -- 10.12.1.8 Lack of Proper Information and Automated Land Records -- 10.12.1.9 Local and National Political Interference -- 10.12.1.10 Entrenchment of Culture of Tax Avoidance -- 10.12.1.11 Corruption among Enforcement Personnel -- 10.12.1.12 Understaffed Revenue Authority -- 10.12.1.13 Corruption among Local Councillors -- 10.13 Benefits of Citizen Participation -- 10.13.1 Mitigation of Conflicts between Citizens and Technocrats -- 10.13.2 Promotion of Local Resource Mobilisation -- 10.13.3 Promotion of Ownership of Programmes -- 10.13.4 Effective and Efficient Promotion of Laws and Regulations -- 10.13.5 Promotion of Feedback for Proper Planning and Political Deliberations in the Authority -- 10.14 Forms of Mechanisms of Transparency and Information Disclosure -- 10.14.1 Local Public Budget Conferences -- 10.14.2 Local Public Forums -- 10.14.3 Conventional Mediums -- 10.14.4 Local Representative Consultations: Standing Committees -- 10.14.5 Parliamentary Standing Public Committees -- 10.14.6 Internal and External Auditing -- 10.15 Summary and Conclusion of Empirical Results -- 11 Empirical Discussion and Theoretical Validation: Convergencies and Divergencies
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11.1 The Adoption of Digital Innovation of Extraction of Revenues and Compliance -- 11.2 The Adoption Growth among Revenue Types -- 11.3 Revenue Type and Compliance Patterns -- 11.4 Types and Causes of Evasion of Local Taxes -- 11.5 Fiscal Extraction and Citizen Participation in Local Urban Authorities -- 11.6 Representative Participation and Notions of Local Democracy -- 11.7 Effects of Participation: Negatives and Positives -- 11.8 Transparency of Local Revenues in Uganda -- 11.8.1 Forms and Benefits of Transparency -- 11.9 Online and Offline Forms of Transparency in Uganda -- 12 Overall Summary and Conclusions -- References -- Appendices -- Appendix I: Questionnaire -- A) Local Councillors' Membership in Local organisations -- B) The Importance of Citizen Participation in Local politics: -- C) Positive and Negative Effects of Citizen Participation -- D) Online Participatory Instruments by the City Council. -- E) ICT enabled Quality of Participation -- F) Taxes: Forms of Evasion of Local Taxes -- G) Causes of Evasion of Local Taxes -- H) ICTs /Mobile Phone Technology (M-PESA) enabled Local Tax Responsiveness -- I) ICTs/M-PESA enabled Quality of Local Tax Collections -- J) Local Tax Compliance and Citizen Participation -- L) Forms of Public Information Disclosure -- M) Benefits of Publishing Public Information -- N) Socio Demographic Information -- Appendix II: Interview Guide Schedules -- Interview Guide Schedules for Experts in Administration -- Local Participation -- Online Participation -- Transparency -- Online Transparency -- Tax Evasion and Resistance -- Automation of Extraction of Taxes
Additional Edition:
Erscheint auch als Druck-Ausgabe Matsiko, Andrew Local Taxes and ICTs in Uganda Baden-Baden : Nomos Verlagsgesellschaft,c2020 ISBN 9783848779413
Language:
English
Subjects:
Political Science
Keywords:
Uganda
;
Fiskalpolitik
;
Good Governance
;
Informationstechnik
;
Transparenz
;
Hochschulschrift
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