The Institutional and Management Systems for Property Rates Tax in Uganda- A Case for Kampala Capital City Authority

Abstract

In Uganda, property rates is levied by local governments to enable them provide a wide range of services to the people such as street lighting, garbage collection and road works. In the case of Kampala city, the tax is levied by Kampala Capital City Authority (KCCA), although it is not a local government. This tax is yielding large sums of money annually. If properly managed, it has a potential to greatly improve service delivery in the city. It is therefore important to understand the organs involved in property rates tax administration within KCCA and the challenges they face.