Tax education strategies and performance of the tax system in Uganda; Case study: Uganda Revenue Authority

Abstract

This research examined the relationship between tax education strategies and the performance of Uganda‟s tax system. The following objectives guided the research study; 1. To establish the relationship between tax publicity and rate of tax compliance in Uganda. 2. To establish the relationship that exists between tax education strategies and the tax performance of Uganda. 3. To establish the relationship between the tax knowledge and perceived tax fairness together with compliance and the growth of self-assessment among individuals in Uganda. During the data collection process, case study design and descriptive study design were used. Questionnaires were administered by the researcher to a sample of 30 employees who at the time of the study were working with URA Nakawa (IAC division). Tables and graphs were used to represent the results attained from the SPSS computer program which was used to compute the data. Based on the results from the study, there is a significant influence that tax education programs have on the tax performance. The findings also indicated there is evidence that tax publicity is essential for tax compliance. Through tax publicity more citizens are seen be made more aware there by inducing them to be more tax compliant with tax laws. Uganda has a high tax potential therefore, the country should redesign her tax system in order to increase her tax revenue. Uganda can widen its tax bases by carrying out more appropriate ways to mobilize more tax revenue that can help in the reduction of the national budget deficit.