Dr. Julius Byaruhanga
Julius is the Director Policy Advocacy at Private Sector Foundation Uganda (PSFU) - https://www.psfuganda.org/ He holds a Ph.D. in Social Sciences - Natural Resource Governance of KU Leuven, a Master of Arts in Democratic Governance and Civil Society, University of Osnabrueck, Germany, Bachelors Degree in Public Administration and Management (second class upper with honours) of Uganda Christian University and completed an Administrative Officers Law Course at the Uganda Law Development Centre in 2011. Julius has also completed The United Nations Public Administration Network certificate in Human Resource Managers Capacity Development and Attended the International Anti-Corruption Summer Academy at the International Anti-Corruption Academy, Vienna, Austria. Julius is the Director Policy and Business Development at Private Sector Foundation Uganda (PSFU). He formerly was a Sector Coordinator for Oil, Gas, Minerals and Professional Services at PSFU. He is a consultant on oil and gas policy and governance, Policy analyst and Public Service Delivery expert. He has been a Lecturer at Uganda Christian University under the department Public Administration and Governance where he taught Public Policy Analysis, Political Science, International Relations and Human Rights.
His PhD. Research is on oil and gas governance specifically local content policy. He is a Director at the African Centre for Anti-Corruption Studies and has been part of the leadership teams for at least two National Integrity Surveys in Uganda with an objective of Promoting Leaders of Integrity as Role models in Governance under Africa Challenge Foundation. He has taken part in Coordinating and Organizing regional and National Conferences on Good Governance and Integrity in Uganda. as a Leader at Africa Challenge Foundation. Julius has written a number of reports, Papers and done both professional and academic presentations on public policy, Civil Society, governance and service delivery.
His PhD. Research is on oil and gas governance specifically local content policy. He is a Director at the African Centre for Anti-Corruption Studies and has been part of the leadership teams for at least two National Integrity Surveys in Uganda with an objective of Promoting Leaders of Integrity as Role models in Governance under Africa Challenge Foundation. He has taken part in Coordinating and Organizing regional and National Conferences on Good Governance and Integrity in Uganda. as a Leader at Africa Challenge Foundation. Julius has written a number of reports, Papers and done both professional and academic presentations on public policy, Civil Society, governance and service delivery.
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With the suspension of GT, there were many negative effects that were faced by the lower local governments. They would no longer render services as required by the Act. They resorted to raise revenue from road side markets; impromptu road blocks to tax any one taking any saleable commodity to the market, toilet tax, bodaboda tax and various forms of licenses. Government soon banned these collections making local governments financially bankrupt.
In order to alleviate this problem; the researcher went to Kanungu District in an attempt to find other sources of local revenue acceptable to Government. Based on the Mukono District findings, it is recommended that new sources of revenue for the lower local governments include land tax, property tax, parking fees, taxes on charcoal and cattle, introduction of indirect taxes on essential household consumption, VAT, introduction of local government matching grant. It is also suggested that the new introduced taxes should be acceptable by sensitizing payers on the need to pay taxes. Without paying taxes, services cannot be provided. However, collection of these taxes should be made easy in order to avoid the weaknesses that were associated with GT collection.
The dissertation is presented in five chapters:
Chapter one deals with the introduction, statement of the problem, objectives of the study, scope of the study and justification of the study.
Chapter two deals with the review of the literature on the various aspects of paying this kind of tax and Chapter three deals with the methodology where it states the research design, geographical area of study, topography of Mukono District, study population, sample size and sampling procedure, data collection techniques, data analysis and presentation, ethical considerations and problems encountered in the study. Chapter four covers the findings of the research and chapter five looks at the summery of findings, conclusions and recommendations.