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Financing Decentralized Development in a Low‐Income Country: Raising Revenue for Local Government in Uganda

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  • Ian Livingstone
  • Roger Charlton

Abstract

Uganda has been engaged for a number of years in an ambitious programme of political and financial decentralization involving significantly expanded expenditure and service delivery responsibilities for local governments in what are now forty‐five districts. Fiscal decentralization has involved allocation of block grants from the centre to complement increased local tax revenue‐raising efforts by districts and municipalities. This article is concerned with the financial side of decentralization and in particular with an examination of district government efforts to raise revenue with the tax instruments which have been assigned to them. These are found to be deficient in a number of ways and their tax raising potential not to be commensurate with the responsibilities being devolved. Achievement of the decentralization aims laid down, therefore, must depend either on the identification of new or modified methods of raising revenue locally, or increased commitment to transfer of financial resources from the centre, or both.

Suggested Citation

  • Ian Livingstone & Roger Charlton, 2001. "Financing Decentralized Development in a Low‐Income Country: Raising Revenue for Local Government in Uganda," Development and Change, International Institute of Social Studies, vol. 32(1), pages 77-100, January.
    • Handle: RePEc:bla:devchg:v:32:y:2001:i:1:p:77-100
    DOI: 10.1111/1467-7660.00197
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    Cited by:

    1. Ali, Merima & Fjeldstad, Odd-Helge, 2023. "Pre-colonial centralization and tax compliance norms in contemporary Uganda," Journal of Institutional Economics, Cambridge University Press, vol. 19(3), pages 379-400, June.
    2. Ellis, Frank & Bahiigwa, Godfrey, 2003. "Livelihoods and Rural Poverty Reduction in Uganda," World Development, Elsevier, vol. 31(6), pages 997-1013, June.
    3. World Bank, 2003. "Decentralizing Indonesia : A Regional Public Expenditure Review Overview Report," World Bank Publications - Reports 14632, The World Bank Group.
    4. Ashwini Chhatre, 2007. "Political Articulation and Accountability in Decentralization: Theory and Evidence from India," CID Working Papers 22, Center for International Development at Harvard University.

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