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.