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Efficient and effective municipal tax administration : A case study of the Kampala capital city authority

Case Study
University of Oxford
Fred Andema
Astrid R.N. Haas

5 mai 2023

The case study of the Kampala Capital City Authority underscores the importance of improvements in administration efforts to increasing overall revenue. Furthermore, such reforms are in general easier for authorities to implement and can usually be done even when they may not have the power to influence policy and legislation.

Reforms in any area, including tax administration, will require an enabling political environment to implement . Furthermore, such reforms are one-off measures and therefore will not provide continued increases in revenue over time.
Therefore, in the medium to long run, local authorities will also have to engage with reforming tax policy as well as addressing institutional and legal constraints to their efforts in order to ensure continued increases in municipal revenues.

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