http://dissertations.umu.ac.ug/xmlui/handle/123456789/1428 2026-04-27T20:54:54Z 2026-04-27T20:54:54Z Wasswa, Muyanja Ronald http://dissertations.umu.ac.ug/xmlui/handle/123456789/1824 2026-04-24T12:17:47Z 2024-09-01T00:00:00Z

Tax compliance review Wasswa, Muyanja Ronald Ssekyali & Associates is a small sized local audit firm established in January 2019. It provides audit, management consultancy and accountancy services to small sized businesses. The Firm engaged services of a tax expert to assess its overall tax compliance status in line with the existing tax laws and legislation of Uganda. The tax review assessed compliance with Pay As 7 You Earn (PAYE), Withholding Tax (WHT), Income Tax, Value Added Tax (VAT) administered by the Uganda Revenue Authority (―URA‖) and Local Service Tax (LST) administered by local authorities for the period January 2019 to June 2023. The tax consultant was tasked with undertaking a tax compliance review of the Firm’s past transactions to evaluate the extent to which it fulfills its tax obligations in compliance with the laws governing tax and other statutory compliance administration requirements in Uganda. The tax compliance review analyzed the level of accuracy, timeliness, and completeness in tax compliance of the past business transaction to assess whether the taxes due were accounted for in full and in a timely manner for the period January 2019 to June 2023. The consultant reviewed the Firm’s internal periodic tax calculations, tax declarations and corresponding payments, the cash inflow and outflow transactions, contracts, invoices, payment vouchers, observed the tax compliance environment to assess and identify potential tax risks, opportunities and exposures arising. The data collection tools used to execute the assignment included document review checklists and/or guides, review of the URA website declarations, and key informants’ interview guides. The Firm duly is registered with the URA for tax purposes. However, WHT, PAYE and LST were not accounted for during the review period in contravention of the tax legislation. The noncompliance is mainly attributed to the limited tax knowledge and awareness at the Firm. In addition, sales transactions were under declared for Valued Added Tax and Income Tax purposes leading to a variance in sales declared to the URA versus the company records. The non-compliance has resulted into outstanding principal tax and interest exposures totaling to UGX 39,194,144. Management is encouraged to sensitize its staff through tax trainings to develop tax awareness to ensure accurate and timely declaration of taxes to the URA. Bwanika Godfrey; Bwanika Godfrey

2024-09-01T00:00:00Z Ogang, Okullu Denis http://dissertations.umu.ac.ug/xmlui/handle/123456789/1822 2026-04-24T07:30:44Z 2025-09-01T00:00:00Z

Teaching capacity, physical resources, family, and quality of Learning among primary school children in bidi bidi refugee Settlement, Yumbe district Ogang, Okullu Denis This study examined the influence of teaching capacity, physical resources, and the family background of learners on the quality of learning among primary school children in Bidibidi Refugee Settlement, Yumbe District, using mixed method (quantitative and qualitative). The research study was guided by three specific objectives namely; to establish the influence of teaching capacity on quality of learning, to investigate the influence of the teaching physical resources on quality of learning, and to examine the influence of the family of the learners on the quality of learning. A sample size of 248 respondents (92 teachers, 120 pupils, 12 CMC, 12 PTA and 12 Head teachers) was used data collected through questionnaires, interviews, and focus group discussions all from within the schools, and the analysis was conducted using SPSS version 23. The findings revealed that teaching capacity had a positive but statistically marginal effect on learning quality, indicating its limited standalone influence in refugee contexts. In contrast, teaching physical resources demonstrated a significant and moderate positive impact, highlighting the importance of infrastructure and instructional materials. Most notably, family background emerged as the strongest predictor of learning quality, underscoring the critical role of parental involvement, home learning environments, and socioeconomic conditions. The study concludes that enhancing educational outcomes in refugee settings requires a multi-dimensional strategy that integrates teaching capacity development, resource provision, and family engagement. Key recommendations include targeted investments in educational infrastructure, teacher support systems, and family- centered interventions. Areas for further research include refining the measurement of teaching capacity, exploring longitudinal interactions among variables, and investigating the pathways through which family dynamics shape educational outcomes. Aliowaku Isaac; Aliowaku Isaac

2025-09-01T00:00:00Z Okello, David http://dissertations.umu.ac.ug/xmlui/handle/123456789/1821 2026-04-24T06:37:00Z 2025-09-01T00:00:00Z

The Effect of Women's Economic Empowerment on Domestic Violence in Gulu City Okello, David This study explored the impact of women’s economic empowerment on domestic violence in Gulu City, Northern Uganda, using a feminist ecological framework. It examined how participation in empowerment programmes influenced experiences of intimate partner violence (IPV), the psychological effects of such violence on women’s economic engagement, and the role of social support systems in mediating these dynamics. A transformative mixed-methods design was employed, integrating qualitative and quantitative approaches to highlight diverse perspectives—ranging from survivors and local leaders to NGO staff engaged in GBV prevention. Findings revealed that while economic empowerment improved women’s income, autonomy, and confidence, it had a paradoxical effect on domestic violence. In many cases, reduced financial dependency and increased assertiveness triggered backlash in patriarchal households, intensifying emotional, physical, or financial abuse. Women affected by IPV experienced trauma, social isolation, and business withdrawal. Nonetheless, some demonstrated resilience through participation in village savings groups, entrepreneurship, and peer or faith- based networks. However, limited institutional support—especially the lack of coordinated psychosocial services—continues to affect the long-term recovery of women who experience domestic violence. Many women in Gulu City still face barriers when trying to rebuild their economic lives. While some community members respect empowered women as examples of progress, others view them with suspicion, often labeling them as disobedient or disrespectful to traditional gender roles. In many households, men continue to control the finances, even when women participate in income-generating activities. A number of empowerment programmes have also been affected by issues such as poor coordination, limited follow-up, and a lack of practical skills training. One key finding of the study is that involving men in the empowerment process is essential. Activities such as couple-based trainings, community dialogues, and joint financial planning sessions helped reduce resistance and encouraged more cooperative relationships at home. The study recommends that any program promoting women’s economic empowerment should also address deeply held cultural beliefs about gender. This includes incorporating education about gender roles, offering emotional support for survivors of violence, and encouraging shared decision-making between partners. Government agencies and NGOs should also work to make their programmes more accessible, provide personalized guidance, and collaborate more closely with local groups such as religious institutions and community-based organizations. Policies should reflect the realities of life in Gulu City, including legal recognition of customary marriages, protection for survivors of violence, and public awareness campaigns. Empowerment on its own is not enough, unless women are also supported emotionally and socially, and unless community norms begin to shift, domestic violence will likely persist. True change will only happen when economic support is combined with efforts to heal trauma and promote equality in both public and private life, foster resilience, reduce violence, and create pathways for lasting gender equality in Gulu City. Aliowaku Isaac; Aliowaku Isaac

2025-09-01T00:00:00Z Blasius, Ngirnyu http://dissertations.umu.ac.ug/xmlui/handle/123456789/1820 2026-04-23T07:03:37Z 2025-09-01T00:00:00Z

War-trauma and help seeking behavior among the diocesan clergy of Kumbo Diocese, Anglophone Cameroon Blasius, Ngirnyu The ongoing separatist conflict in Anglophone Cameroon has deeply affected multiple sectors of society, including religious institutions. This study investigates the impact of war-related trauma and the patterns of help-seeking behaviour among diocesan clergy in the Diocese of Kumbo, North-West Region of Cameroon. The primary objective was to examine how war trauma is managed among the clergy amidst persistent violence and insecurity. Specifically, the study assessed the effects of stress, anxiety, and depression on clergy mental health, as well as the influence of coping mechanisms on their mental health care-seeking behaviours and trauma resilience. A qualitative research design was employed, utilizing in-depth interviews with three groups of participants: diocesan clergy, clergy who are victims of kidnapping, and leaders of the association of diocesan priests. Data were analyzed thematically using NVivo 15 software. Findings reveal that war-related stress and anxiety have significantly contributed to psychological distress among the clergy, leading to symptoms such as chronic insomnia, emotional numbness, fear, and spiritual fatigue. Depression was also common, manifesting a reduced pastoral motivation, social withdrawal, and existential crisis. Despite these challenges, clergy employed a range of coping strategies, notably meaning- focused methods such as prayer, spiritual counseling, peer support, and religious retreats. However, structural barriers—including fear of stigmatization, limited access to mental health services, and ongoing security threats—negatively impacted formal help-seeking behaviours. The findings underscore the importance of integrating psychosocial support into pastoral care structures and highlight the need for faith-based trauma interventions that are culturally and contextually relevant. This study contributes to the growing body of literature on trauma in conflict settings, offering practical insights for church leadership, mental health practitioners, and policymakers working to support clergy and other vulnerable groups in fragile contexts. Keywords: War-trauma, mental health, clergy, stress, anxiety, depression, coping strategies, help-seeking behaviour, Kumbo Diocese, Cameroon Dumba.M.Pius; Dumba.M.Pius

2025-09-01T00:00:00Z