Corporation tax administration and revenue performance: a case Study: Uganda Revenue Authority Kampala City Council Authority Makindye Division From 2001-2005

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.