Application of E Tax System and Efficiency in Tax Administration:
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Date
2015-05
Authors
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Publisher
Kampala International University, College of Economics and Management
Abstract
Thepurpose of the study was to establish whether the introduction of the E Tax system in
Uganda enhanced the performance of the URA in relation to efficiency in tax administration
following several claims of lack of transparency, inadequate education on tax matters and
corruption in the assessment of taxes.
The study objectives involved evaluating application of the E Tax system in Uganda, evaluating
the efficiency of tax administration in Uganda and to establish the relationship between E Tax
system and efficiency in tax administration in Uganda.
The research was done by employing correlational andcross sectional research designs on a
survey population that generally included finance officers \Vho handle tax matters in different
companies within Kampala district. These officers were arrived at using the purposive sampling
method while the simple random sampling technique was used to select the various companies
where the officers work. Data was collected from existing literature and by use of questionnaires.
The data was measured using The Likert Scale and analyzed using SPSS Data Analysis program.
The problem investigated was to do with challenges faced in efficient administration of taxes in
Uganda and whether introduction of the E Tax system has brought about any improvements
therein.
Findings shO\ved that there is general education about E Tax matters and the system is being
used in areas where it is in effect despite its increase in the cost of compliance and low
connectivity speed of internet: record keeping by Ugandan firms for purposes of tax assessment
is insufficient, the public is not well educated regarding general tax matters and processes in the
URA regarding tax exemptions are not very open.
Recommendations basing on findings are that the authority takes measures to roll out the E Tax
system to the rest of the country: there is need for additional education of the masses about
general tax procedures besides E Tax.
Description
Research Report Submitted to the Department Of Business Administration Studies, In Partial Fulfillment of the Requirements for the Award of Bachelors of Business Administration Studies of the Kampala International University
Keywords
E- Tax System, Tax Administration, Uganda Revenue Authority