Local Government Revenue Generation and Community Welfare Services: Descriptive Analysis of Kwosir Sub-County, Kween District in Uganda

This study seeks to assess the relationship between local government revenue generation and community welfare services in Kwosir sub-county, Kween district in Uganda. The study is to be guided by the following objectives; to analyze the relationship of tax sharing and community welfare services, to examine the relationship of intergovernmental transfers and community welfare services, and to establish the relationship of local revenue assessment and community welfare services. The study adopts a simple correlation survey design. This design enables the use of both qualitative and quantitative approaches in data presentation, segmentation, estimation, interpretations and examinations of the degree of the relationships and triangulations. This method also measures the degree of the relationship between the two variables. The coefficient assumes that; there is a linear relationship between the two variables, the two variables are casually related meaning that, one of the variables is independent and the other one is dependent, a large number of independent causes operate in both variables thus producing a normal distribution, (Kothari C. R.2014). The indicative results of the study display a significant relationship between intergovernmental transfers and tax sharing as a major source of funding community welfare services in the district. Basing on the findings, the recommendations made were; to increase on the management of intergovernmental transfers and intensify on proper management of tax sharing to enable the district realize the amount of revenue sufficient for the provision of community welfare services. The local government may involve actively in analyzing the various tax bases in the district. There is need for the authorities to sensitize the local communities on the importance of paying taxes, the authorities may communicate this by describing the projects being funded by the taxes collected by the authority in various parts of the district. The study recommended further that, sufficient funds should be allocated to community welfare services during budgeting and there isa need for more financial control, fiscal discipline and value for money audit to correct the direction of the relationship between revenue allocation and provision of community welfare services in the sub county and the district at large.