Tax Management and Service Delivery to Community in Kole-District Local Government (eBook)

Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 1, , language: English, abstract: This paper is about tax management and service delivery to community in Kole-District local government.

The provision of public services by the government, through the process of decentralization, is a necessity for community development. Tax Management deals with filing of returns, getting the accounts audited, deducting tax at source etc.

Tax management helps the tax manager to be responsible for keeping businesses in line with various government tax laws which include local, state, and federal tax regulations. They use measures and improve policies for handling various areas that involve taxes. Tax Managers are also responsible for performing estimations, assessing, planning, and research and supervise audits. A company tax manager’s primary role is designing, applying, and supervising the tax plan for the company.

The Ministry of Local Government (MOLG), is a cabinet-level government ministry of Uganda. It is responsible for the creation, supervision and guidance of sustainable, efficient and effective service delivery in the decentralized system of governance. The ministry is responsible for the harmonization and support of all local government functions, to cause positive socio-economic transformation of Uganda.

In addition to that, Local Government were given the mandate to raise their own revenue to finance their activities. Local Revenue collection refers to the procedures put in place by different Local Government agencies in collecting all assessed revenue as pre-determined in the budgets and work plans on due dates.