Bachelor of Business Administration (BBA)

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Browsing Bachelor of Business Administration (BBA) by Author "Abdurahman, Nejat Ejel"

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    The Revenue Collection and Collection Performance in Local Governments in Uganda: Case Study of Kampala City Council Authority (KCCA)
    (Kampala International University, College of Economics and Management Sciences ., 2013-08) Abdurahman, Nejat Ejel
    This study was carried out to assess the problems faced in revenue collection and collection performance in local government in Uganda with a case study on Kampala City Council authority. The study was prompted by the persistent revenue shortfalls that have made it difficult for the local governments in general and Kampala City Council authority in particular to fully implement their budgets. The study aimed at evaluating the causes of Tax Evasion, Tax Avoidance, corruption and other factors affecting revenues collected. The specific objectives of the study were; To examine the factors affecting revenue collection perfonnance in KCCA. To examine the causes of tax evasion and tax avoidance among potential tax payers in KCCA. To examine the causes of corruption among KCCA officials. To establish the nature of the relationship between revenue collection (tax evasion, tax avoidance, corruption) and collection performance. The study was done based on Morgan's table with sampling of 80 people but only 51 respondents corporate and responded to the questioners. Out of the despondence 15 were KCCA officials and the rest market vendors. Findings of the study revealed that the major factors for revenue collection were; Level of income of tax payers, willingness of tax payers, level of tax administration, and existence of various Acts among others. The study further revealed that the causes of tax evasion were revealed as, poor record management, high tax rates, tax payers not knowing the value of paying taxes among others. The study also revealed the cause of tax avoidance revealed as; poor record management of revenue collection and tax payers avoiding tax charges for their personal benefit. And also the study revealed Corruption within KCCA officials caused by corrupted revenue collection officials, the society corrupting the officials for their personal gain in order to pay less tax. It was discovered that revenue collections are always short of targets basically due to high rates of tax evasion, tax avoidance and some corruption tendencies. The relationship between tax evasion, tax avoidance and revenue collection was determined using Karl Pearson's correlation coefficient. It was concluded that there is a strong positive relationship meaning that the low levels of tax revenues are significantly due to tax evasion, tax avoidance and also with other factors taking a light blame. It was recommended among others that; KCCA should revise its tax rates with the objective of increasing revenue through tax base widening, improve personnel training and logistical support, engage in massive public awareness as far as the need to pay taxes is concerned as well as providing proper accountability for the tax revenue collected.