Assessing Kampala capital city authority role in collection of ground rent

Abstract

The purpose of the study was to establish the role of Kampala Capital City Authority (KCCA) in the collection of ground rent as a revenue source, basing on the following objectives; to establish the efforts made by KCCA in collection of ground rent, to examine the challenges encountered by KCCA in collection of ground rent, and to propose strategies which can be established to improve ground rent collection in Kampala. The research design was cross sectional and qualitative approach was adopted. The research design was selected because the study time was short between 1-2 months‟ period, secondly, it is cost effective for the researcher. since Qualitative approach was used to get a clear understanding of the variables under study. Data was collected by the use of desk research; this is because data can easily be accessed within no time especially with the use of the internet. The sources of data included the following; on line data, data from libraries, data from institutions of Learning, journals, reports, textbooks, and newspapers with information in relation to ground. The researcher used Content analysis to analyze secondary data which was organized in a systematic way and interpretation made there on. Findings revealed that the strategies for ground rent collection by KCCA include; direct field ground rent collection by ground rent officers through identification of clients, assessment and enforcement, and the use of electronic ground rent payment systems. The dominant challenges associated with ground rent collection are; tax evasion, shortage of skilled man power and lack of the political will in collection of ground rent source. The main strategies to improve ground rent collection include; sensitization of tax payers, addressing shortage of man power problem and continuous engagements of politicians so as to minimize their sabotage against ground rent mobilization hence its improvement. It was recommended that People should be sensitized over different medias like radios televisions workshop about the role of ground rent and they should also be informed about what they use their money for as a way of improving ground rent performance. Management of KCCA should encourage the public to pay Ground rent in installments in order to make it easier for those who cannot afford the whole amount assessed.