Taxation And Operating Budget Of Local Government A Case Study Of Gishubi District, Burundi

TABLE OF CONTENTS 

DECLARATION ............................................................................................................................ i 

APPROVAL .................................................................................................................................... ii 

DEDICATION .............................................................................................................................. iii 

ACKNOWLEDGEMENT ........................................................................................................... iv 

CHAPTER ONE ................................................................................................................. 1 

INTRODUCTION ............................................................................................................... 1 

1.0 lni.roduction .................................................................................................................. 1 

l. lBack ground to the study ............................................................................................. 1 

1.2 Statement of the problem ............................................................................................ 2 

1.3 Purpose of the study ...................................................................................................... 3 

1.4 Objectives of the study ................................................................................................ 3 

1.5 Research questions ........................................................................................................ 3 

1.6 Scope of the stucly .......................................................................................................... 4 

1.6. l Subject scope ............................................... : ............................................................... 4 

1.6.2 Time scope .................................................................................................................... 4 

1. 6. 3 Geographical scope ................................................................................................... .4 

1.7 Signtficru1.ce oi the study .............................................................................................. 4 

1.8 Conceptual framework. ................................................................................................ 5 

CHAPTER TVi!0 ................................................................................................................ 5 

LITERATURE REVIE:V ................................................................................................... 6 

2.0 Introductioh .......... '. ........................................................................................................... 6 

2.1 Definition of key terms .................................................. : ............................................... 6 

2.2 Challenges associated with taxation in Bunmdi ................................................. 7 

2.3 The role of taxation in budget operation in Gishubi district, Bui-cmdi. ..... 11 

2.4 Strategies that can be adopted to improve taxation for cffec~ive budget 

operation in Gishubi, Burundi ...................................................................................... 14 

CHAPTER THREE ......................................................................................................... 20 

RESEARCH METHODOLOGY .................................................................................. 20 

3.0 Introduction .................................................................................................................... 20 

3 .1 Research design ............................................................................................................ 20 

3. 2 Research population .................................................................................................... 20 

3.2.1 Sample population ................................................................................................... 20 

3.2.2 Sample Techniques .................................................................................................. 21 

3.3 Data collection Instruments ..................................................................................... 22 

3.3.1 Question·naires .......................................................................................................... 22 

3.3.2 Interviews .................................................................................................................... 22 

3.4 Sources of data .............................................................................................................. 22 

3.4. l Primary data~ ................. :: ........................................................................................... 22 

3.4.2 Secondary data .......................................................................................................... 22 

3.5 Validity and reliability of dala .................................................................................. 23 

3 .6 Data processing and analysis ................................................................................... 23 

:3.7 Ethical consideration : ................................................................................................. 23 

3.8 Limitations an.d De-limitations of the Study ....................................................... 24 

CHAP'!'ER. FOUR ............................... : .......................................................................... 25 

DATA PRESENTATION, ANALYSIS AND INTERPRETA'l'lON ............................ 25 

4.0 Intrndtiction ............................................................................. : ...................................... 25 

4.1 Respondent's Particulars ...................................... : .................................................... 25 

4. i .1 Age categorization ......... : ........................................................................................... 25 

4.2 Gender categorization ot respondents ................................................................... 27 

4.2 Challenges associated with taxation in Gishubi, Burundi ............................. 29 

4.3 R~le· of taxation in budget operation ...................................................................... 33 

4.4 Strategies thit can b~ ;dopt~d lo'impr~;~ t~~tioi1 :i;'l Gishubi, Bun1ndi . 

........ : ........................................................................................................................................... 36 

vi 

CHAPTER FIVE .............................................................................................................. 39 

SUMMARY, CONCLUSION, RECOJ.IIMENDATIONS ............................................... 40 

AND AREAS OF FUTHER STUDY .............................................................................. 40 

5.0 Introduction .................................................................................................................... 40 

5.1 Summary of the findings ............................................................................................ 40 

5.2 Conclusion ..................................................................................................................... 41 

5.3 Recommendations ....................................................................................................... 42 

5.4 Areas of further research .......................................................................................... .43 

References .............................................................................................. 44 

Appendix I: Research Questionnaires .......................................... .' ..................................... .46 

Appendix ii: Actual Research Time frame ...................................................................... 50 

Appendix iii Actual Research Budget .............................................................................. 51