AUTOMATED PAYMENT REGISTRATION NUMBER (PRN) VERIFICATION, MANUAL RECEIPTING ELIMINATION, AND FRAUD RISK CONTROL IN NON-TAX REVENUE COLLECTION IN UGANDA: A CASE OF KAMPALA CAPITAL CITY AUTHORITY.

This systematic literature review examines research gaps in automating non -tax revenue (NTR) collection systems, with emphasis on municipal and local government contexts in developing countries. Through a systematic review of academic and grey literature published between 2015 and 2026, three critical structural gaps are found: offline verification protocols, back-office integration of systems, and the moderating role of internal control mechanisms. The review finds that, while a significant amount of research has been done on the automation of tax and non-tax revenue collection, the challenges associated with the automation of NTR, and especially the trade -offs created by the digitisation of revenue collection systems in environments where institutional fragmentation is combined with high levels of fraud and low levels of reliability in the ICT infrastructure, have been largely ignored. Suggestions for further research are provided to address these gaps, and the potential impact of the research is discussed in relation to the theory and practice of public financial management.