Faculty of Business and Management

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http://hdl.handle.net/20.500.12493/14811

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    Taxpayers’ Awareness on Tax Compliance in Local Governments in Uganda, A Case of Lira District
    (Kampala International University, 2023-10) Ayugi Irene
    Tax is a very important aspect of any country. Revenue collected from taxpayers’ (taxes) enables the district to provides services for its citizens and also developing its economy. The study was about the relationship between taxpayers’ awareness and tax compliance in local government, a case of Lira district. The specific research objectives were; to establish the relationship between understanding tax laws and tax compliance in local government, a case of Lira district, to determine the relationship between the knowledge of tax regulations and tax compliance in local government, a case of Lira district and to establish the relationship between knowledge of tax obligations and tax compliance in local government, a case of Lira district.The study used descriptive and correlation research design which explored both qualitative and quantitative approaches. Questionnaire and interview as methods of data collection were used. The research used purposive and simple random sampling techniques to determine the sample size. The data collected was analyzed using the SPSS computer program and 172 respondents participated in the study. The findings of the study revealed that; there was a positive correlation betweenunderstanding tax laws and tax compliance (t=0.895**, P-value<0.05), there is a positive correlation between the knowledge of tax regulations and policies and tax compliance(t=0.903**,P-value<0.05); there is a positive correlation betweenknowing tax obligation and tax and tax compliance(t=0.919**, P-value<0.05). This study concluded that there is a positive correlation between the understanding tax laws and tax compliance. In other wards understanding tax laws contributes to the tax compliance. It was also concluded that there is a positive correlation between knowledge of tax regulations and tax compliance. Then finally the study showed that there is a positive correlation between the knowing tax rights and obligation and tax compliance. This recommends that the compliance of taxpayers’ in Lira district may be improve by holding tax training, seminars and workshops focused at enhancing tax laws, tax regulations and tax obligations in order to maximum tax payers’ compliance.
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    Working Environment and Employees’ Performance in Local Governments in Uganda: A Case of Bushenyi Ishaka Municipal Council
    (Kampala International University, 2024-04) Tukesiga Jackson
    Employees are valuable asset of an organization and their evaluating their performance is a crucial component of any organization. Therefore survival on an organization largely depend on employees‟ performance. The performance of local Government in Uganda has been consistently poor despite efforts made by the Government to improve working environment conditions. Therefore there was need to examine influence working environment on employees; performance in Local Government in Bushenyi Ishaka Municipality, Uganda. Objectives of the study were to: determine the contribution of performance feedback of employees‟ performance, assess the use of job aid towards employees; performance and determine influence of physical work environment on employee‟s performance and examine supervisor support contribution towards employees‟ performance. The study was anchored on two factor theory and guided by conceptual framework. The study adopted mixed research approach and descriptive research design. Target population was 340 with a sample of 183 respondents. Simple random sampling technique was used to select respondents and questionnaire was the main research instrument in data collection .Both validity and reliability of research instruments were tested for data quality control. The data was analyzed using descriptive statistics with the help of SPSS software .The results of performance feedback on employees‟ performance, the overall mean was 2.625 with standard deviation of 1.256.This implied that the majority of respondents were in disagreement. For the use of job aid towards employees‟ performance, the overall mean was 2.734 with standard deviation of 1.343.The supervisor support towards employees‟ performance, the oval mean was 3.15 with standard deviation of 1.112.This implied majority were in agreement with statements in the constructs. Therefore the study concluded that working environment influenced employees‟ performance in Local Government in Uganda. The study recommended that the Government should ensure that there is conducive working environment for employees‟. The findings of this study can be beneficial to researchers, policymakers, and can add to the existing body of knowledge through expansion of literature.
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    Supervision and Local Government Health Service Delivery in Uganda: A Case of Bushenyi-Ishaka Municipality, Bushenyi District
    (Kampala International University, 2023-05) Moureen Ainembabazi
    The study investigated the relationship between supervision and local government health service delivery in Uganda, Bushenyi Ishaka municipality Bushenyi district. The objectives of the study were to find out whether there is a relationship between supervision and health service delivery in Bushenyi Ishaka municipality, determine the level of supervision and evaluate the quality of health service delivery in Bushenyi Ishaka municipality. The study adopted a cross sectional survey design on a sample of 85 respondents, data were collected by use of questions, interview guides and documentary checklist, and quantitatively and qualitatively. Quantitatively data at descriptive statistics, frequencies and percentages (Mugenda, 2012). Qualitatively data was analysed through using thematic content analysis. Univariate findings of the study revealed that local government health service delivery was fair (fair) and multivariate results showed that supervision in terms of salary/wage scale increment had a positive significant influence on local government health service delivery, drug, sundries and safety equipments did not. In addition of enough drugs, flexible work time had a positive influence on local government health service delivery, sundries and safety measures did not. Therefore it was concluded that revised salaries/wage scales and allowances were the most elements required for the supervisors in order to enhance the provision of local government health service delivery whereas the tracking system mechanism on supervisors didn’t not.
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    Effects of internal control systems on credibility of financial statements in SACCOS. A case of Kyamuhunga People’s Co-Operative Savings and Credit Society Limited Bushenyi, Uganda
    (Kampala International University, 2023-10) Hussein Muhame
    The SACCO is faced with difficulties, according to KYAPS's 2021 audit report, including incredible financial reports resulting from material misstatements, material uncertainty from board members and management, loan applicants forging documents, receipts for nonexistent assets and transactions, dishonest details provided by borrowers, and a higher loan default rate. The present study aimed at establishing the relationship between monitoring and evaluation and credibility of financial statements, risk assessment on the credibility of financial statements, the relationship between Internal Audit and credibility of financial statements, a case of Kyamuhunga Peoples’ Cooperative Savings and Credit Society. Correlational research designs were used in this study. Self-administered organized survey questions and interview guides were used. 63 respondents from the KYAPS SACCO participated in this study. SPSS- version 26.0 was used for analysis to obtain descriptive statistics. Pearson linear correlation coefficient and regression analysis was used for analysis and thus there is a significant and positive relationship between monitoring and evaluation and credibility of financial statements as shown by correlation coefficient of 0.740 and P value .000<0.05., risk assessment and credibility of financial statements with 0.733 and p value .000<0.05., and internal audit and credibility of financial statements with correlation coefficient of 0.788 and p value .000<0.05. The findings of the study indicate that there is a significant positive relationship between monitoring and evaluation and credibility of financial statements in KYAPS suggesting that an improvement in monitoring and evaluation leads to improved credibility of financial statements as indicated by the findings, effective implementation of risk assessment results into Credible Financial Statements and that an improvement in Internal audit leads to attainment of credible financial statements. SACCO managers should strengthen the monitoring and evaluation to ensure improved accountability and hence credible financial statements, Risk assessment is emphasized by management to carry out business in an orderly and efficient manner and management should always keep them informed of any new internal controls introduced so as to ensure their effective implementation since they are the very people to implement the policies.
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    Effect of budgetary control techiniques on public health service delivery in Uganda. A case of Bushenyi-Ishaka
    (Kampala International University, 2023-10) Tukwatsibwe Dickson
    Public health service delivery has been an issue in government owned institutions. A good number of Public Health Centres offer unsatisfactory services and more so in Bushenyi Ishaka Municipality. The low level of service delivery could be attributed to budgetary control. Therefore the study examined the effect of budgetary control techniques on public health service delivery in Bushenyi-Ishaka municipality. Objectives were to examine the effect of forecasting on public health service delivery, to assess the effect of coordination on public health service delivery and to evaluate the effect of periodic review on public health service delivery in Bushenyi Municipality. The study was anchored on the theory of public expenditure and guided by the conceptual framework. It adopted descriptive research design and quantitative research approach. Target population was 42400 with a sample of 396 respondents. Simple random sampling was used to select respondents. Data was collected using questionnaires whose validity and reliability were 0.669 and 0.826 respectively. Data was analysed using multiple regression analysis with the help of SPSS. For the effect of forecasting on public health service delivery, the result was statistically significant (t=5.554, P=0.000, P<0.05), effect of coordination on public health service delivery was statistically insignificant (t=1.395, p=.164, p>0.05) while effect of periodic review on public health service delivery was statistically significant (t=13.261, P=.000, P<0.05). Based on these results, the study concluded that forecasting and periodic reviews were statistically significant while Coordination was insignificant. The study recommends participatory approach in budget making process, enhanced periodic reviews of budgets and budgetary control techniques and less resource should be devoted to coordination. The study will benefit the researchers, the community, policy makers, scholars and the ministry of health.