Tax administration and revenue generation in Tororo District Local Government
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Date
2019-09
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Publisher
Kampala International University, College of Economics and Management
Abstract
This study focused on Tax Administration and Revenue Generation in Tororo District Local Government. A case study of Malaba Town Council the objectives of the study include; to establishing the level of Tax Compliance among Ugandan Tax payers, to assess the performance of domestic revenue collection in Uganda and to establish the relationship between Taxes Compliance and Domestic Revenue Collection. The findings of the study revealed that there is a strong positive relationship between Tax Compliance and Domestic Revenue Collection. Data was collected using self-administered questionnaires. The study used stratified and purposive sampling techniques to draw representative samples and 40 respondents were involved in the study The study undertook to find out the level of tax compliance and it was found out that compliance is still low among the tax payers and they attribute this to the high tax rates, taxpayers’ attitude towards URA, the large informal sector which encourages tax evasion. The low level of tax compliance was also attributed to the low compliance culture. The study also found out that the cost of revenue collection is low, Large Taxpayer ‘.s Office increased domestic revenue collection, and UM experiences and registers tax arrears which also affects its performance. The study also recommends the following; tax administration so as to provide individuals and groups with guidance on how to improve bookkeeping standards and tax returns, tax counseling offices should be established country wide, procedures for filing returns and applications. Tax education to create awareness among tax payers, and awarding of prizes to compliant taxpayers.
Description
A Research Report Submitted to the College of Economics and Management as a Requirement for the partial Fulfillment of the Award of a Bachelor Degree in Business Administration at Kampala International University
Keywords
Tax administration, Revenue generation, Tororo District Local Government, Malaba Town Council