Corporation tax administration and revenue performance: a case Study: Uganda Revenue Authority Kampala City Council Authority Makindye Division From 2001-2005
Date
2013-05
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The study set to examined the relationship between the relationship between
corporation tax administration and revenue performance. The study used a cross
sectional suJYey design. This design was adopted so as to exhaustively study the
variables "ithin the stipulated time lor the Degree research. The research
instruments \\ere sclJ~administered questionnaires. Stratified Simple random
sampling method was used to select respondents fi"om the sample size of 354 and the
response rate was 232 which were 65%. This was considered satisfactory. The results
reveal significant positive relationships between Tax Identification, Sensitization,
Collection J>roecdurcs And Corporation Taxes Assessment and Revenue Performance.
From the results conclusions were drawn. It was clear fi·om the statistics that tax
identification explains most of the variance in revenue pCiformance. This was
ltJrther veri lied using the regression model. As such, there is need to emphasize
training in tax identification among others to boost corporate tax revenue in the
eastern region. The researcher noted that a number of weaknesses existed thus
limiting voluntary compliance. This posed an uphill challenge of generating enough
tax revenue· lhllll non-consenting citizens in a poor and increasingly open Ugandan
economy. I lm ing explored constraints limiting corporation tax performance,
the study proposed numerous recommendations which could aid to improve the
system. 1:or instance. in order to register tangible success, corporation tax-gap could
be minimi/ed through a combined cil(Ht by political leadership and repositioning of
liRA in the way it did its business with the realities of business environment.
Description
A dissertation submitted to the College Of Economics and Management Sciences in partial fulfillment of the Award of Degree Bachelor of Business Administration of Kampala International University
Keywords
Corporation tax, Administration, Revenue, Performance