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Title: The influence of tax compliance on service delivery in Uganda: a case study of Makindye Division Kampala
Authors: Bihabwa, Ezra
Keywords: Tax Compliance
Service Delivery
Issue Date: Jun-2017
Publisher: Kampala International University, College of Economics & management.
Abstract: The study aimed at determining the influence of tax compliance on service delivery in Uganda a case study of Makindye division Kampala. The research employed both qualitative and quantitative research designs with a sample size of 30 respondents who were individual taxpayers, organizations and businesses. Qualitative data was obtained through questionnaires while quantitative data was obtained through computation and analysis. The research findings revealed that there is a high level of tax compliance and this was attributed to fear of penalties associated with non-compliance and high levels of detection by the tax authorities while generally, from the findings in the tables 8, 9 and 11 they revealed that there is poor service delivery and this was attributed to corruption characterized by misuse of taxpayers’ money by government officials and lack of political will to curb corruption although service delivery in terms of water, housing and sanitation as well as electricity was better as shown in tables 10 and 12.The researcher concluded that: on objective one there is no relationship between tax service quality and service delivery. Objective two that there is no relationship between public governance quality and service delivery. Objective three there is no relationship between tax rate structure and service delivery. The researcher gave the following recommendations: The tax authorities should improve on the taxpayer education services through holding workshops and seminars where the taxpayers especially business people are educated on the procedures of taxation and how to forward complaints in case they arise, political leaders should routinely account to the taxpayers on how they are appropriating tax payers’ money in order to increase trustworthiness from tax payers hence more revenue collections, the tax system should be made easier for all the taxpayers to understand and reduce incidences of tax evasion and non-compliance.
Description: A research report submitted to the college of economics and management in partial fulfillment of the requirements for the Award of Degree of Bachelors of Arts in Economics of Kampala International University
Appears in Collections:Bachelors Degree in Economics

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