Challenges in the Implementation of Fiscal Decentralization and It's Effects on the Health Sector in Uganda
George Stanley Kinyata1, Kaaya Siraje2*
Citation : Oleg N. Yanitsky, The Fourth Scientific and Technological Revolution and Its Social Outcomes International Journal of Research in Sociology and Anthropology 2018, 4(4) : 55-63.
This article was written to show how decentralized services such as health do not match with
adequate financial resources for Local Governments to deliver health services effectively in Uganda. The
study reviews various writers on fiscal decentralization Programmes and high lights the problems affecting
Uganda�s Health sector service delivery. The Main issues of concern regarding Fiscal decentralization and
social economic development are tax jurisdiction, expenditure responsibilities and resource allocation. The
study was conducted to assess the impact of Fiscal decentralization process on social economic development
in Uganda and it focused on challenges affecting health sector and why such policy has failed to reduce
poverty and inequality of the people of Uganda. The Study was based on the resource dependency theory by
Ram Mudambi (2010), which posits that power is based on control of resources that are considered strategic
within the organization and is often expressed in terms of budget and resource allocation.
The effects of citizens participation in planning and budgeting needs the access to resources which are in
most cases controlled by the national governments. The article describes the structural and reforms in
Uganda�s health Sector Services and it assess its performance. This article shows how participatory
monitoring and evaluation is critical in financial accountability and how lack of multiplicity of financial
resources still undermine planning and target setting in Uganda. The article discusses how abolition of
graduated personal Tax left local governments with limited finances to deliver services. This reduced the
autonomy of local governments and health care services in rural areas remain out of reach of the people and
fiscal decentralization has not led to improved services. The article recommends the review of the fiscal
decentralization Act to empower local governments in resource mobilization and in decision making
regarding funds from the central government.