dc.contributor.author | Bonya, Abu-Buba Yusuf | |
dc.date.accessioned | 2024-07-15T23:40:53Z | |
dc.date.available | 2024-07-15T23:40:53Z | |
dc.date.issued | 2017-08 | |
dc.identifier.uri | http://dissertations.umu.ac.ug/xmlui/handle/123456789/799 | |
dc.description | Alex Oboth | en_US |
dc.description | Alex Oboth | en_US |
dc.description.abstract | The study focused on the effect of tax administration on the revenue performance in Uganda. To
explore the influence of tax education on compliance levels of tax payers, to examine the level of
effectiveness of revenue collection methods in Uganda and to explore the role of electronic tax
(e-tax) in Uganda. The study used a case study design and the study focused on KCCA. The
population of the study was 68 respondents and the sample size was 56 though the actual
respondents were 48. The study used both qualitative and quantitative research approaches for
data collection. The findings determined that tax information is passed through publication of tax
payer guides. The field data collected indicated that tax payer education facilitates tax
compliance. The findings indicated that 68.8% respondents agreed that that the organization uses
media to educate taxpayers about tax obligations. The findings indicated that amount of revenue
collected measures revenue performance of the organization. The findings determined that all tax
payers have a unique tax payer Identification Number. The findings estimated that organization
generates revenue by setting revenue targets. The findings noted that electronic tax system
enhances generation of tax intelligence. The findings estimated that E-tax reveals information on
tax non-compliance and dodging schemes. Findings still indicated that e-tax expose
understatements of tax liabilities. The findings estimated that using e-tax, tax returns are easily
filed. The study concludes that tax information is passed through publication of tax payer guides
to facilitate tax payer education on tax compliance. The study concludes that amount of revenue
collected measures revenue performance of the organization. The study concludes that E-tax
reveals information on tax non-compliance and dodging schemes by exposing understatements
of tax liabilities. The study recommends that tax information should be passed through
publication to tax payer through publication of tax guides to facilitate tax payer education on tax
compliance. The study recommends that the organization should uses media to educate taxpayers
about tax obligations. The study recommends that all tax payers should have a unique tax payer
Identification Number | en_US |
dc.language.iso | en | en_US |
dc.publisher | Uganda Martyrs University | en_US |
dc.subject | Administrations | en_US |
dc.subject | Revenue | en_US |
dc.title | Effects of Tax Administration on revenue performance of Local government | en_US |
dc.title.alternative | A case study of Kampala's capital city authority | en_US |
dc.type | Research Report | en_US |