Kibira, VicentKiberu, Jonah2022-01-042022-01-042020https://nru.uncst.go.ug/xmlui/handle/123456789/1048A sound revenue system for local governments (LG) is an essential pre-condition for the success of proper service delivery among local governments. Local revenue mobilization has the potential to foster socio-economic and administrative accountability through empowering communities. In Uganda, revenue mobilization is centralized thus local governments are entitled to a defined portion of the revenue collected to meet socio-economic and administrative in their area of jurisdiction. Local governments should be allowed to exercise the authority to mobilize local revenue under the regulation of the central government.en