KCCA sought to conduct a study to enhance LST Revenue Collection in Kampala
Capital City. The study specific objectives were to; establish the actual potential of
Local Service Tax for Kampala Capital City Authority, explore the possibility of
tapping into LST taxpayer IT systems so as to deter erroneous remittances to
KCCA, possible remittances to wrong authorities and bringing onboard other
categories of income earners who are currently not existent on KCCA’s Local
service tax register, and finally to examine the current LST fillings so as to
improve on their accuracy and to plug possible revenue loss/ leakages.
Deliverables
AFRITAM employed a descriptive cross-sectional design using highly
participatory and an inclusive mixed methods approach to collect both
qualitative and quantitative data. A two-stage stratified sampling design was
used to define the sample size. The scope of the study covered Kampala Capital
City targeting organizations with employees earning a salary; professionals, artisans and
businessmen/women; and informal/unregistered businesses from all the 5 divisions of
Kampala.