Causes of low presumptive tax compliance in Uganda:

dc.contributor.authorKinyera, Ronald
dc.date.accessioned2020-01-03T09:32:32Z
dc.date.available2020-01-03T09:32:32Z
dc.date.issued2017-06
dc.descriptionA Research Report Submitted to the College of Economics and Management in Partial Fulfillment of the Requirement of the Award of Bachelor’s Degree of Statistics of Kampala International Universityen_US
dc.description.abstractOn its inception and adoption, thereafter, presumptive tax became controversial and very difficult tax head to administer and collect. Government through the Uganda Revenue Authority has taken steps to sensitize the taxpayers about the implications, benefits verses costs and why it decided to introduce this tax head. Contemporary it is evident that presumptive tax maintained a very low growth rate in voluntary compliance against the expectation of the Uganda Revenue Authority forecast and targets. Consequently a survey research was done on purposively selected categories of presumptive taxpayers and randomly selected from the Nakawa suburbs to establish causes of low voluntary compliance and identify the most prudent combination of strategy approaches that would help to reverse the trend. Observation and questionnaire methods of data collection were consequently used on the samples of 50 traders within Nakawa area. The data gathered was analyzed, tabulated and the key findings listed. The findings on the study indicated that the taxpayers’ knowledge had a ne~a1i\ewith voluntary compliance implying that the higher the number of people who lacked Lax knowledge the lower the rate of voluntary compliance. The findings on the relationship between the tax rates applicable and voluntary compliance was negative implying that the higher the tax rates applicable the lower the rate of voluntary compliance. The study discovered that compliance costs were not significant at 5% level. Indicating that compliance costs were not considered a major player in voluntary compliance since compliance costs. The recommendations focused mainly on the way of improving the taxpayer’s knowledge about taxation on presumptive tax.en_US
dc.identifier.urihttp://hdl.handle.net/20.500.12306/6218
dc.language.isoenen_US
dc.publisherKampala International University, College of Economics and Managementen_US
dc.subjectLow presumptive tax complianceen_US
dc.subjectUgandaen_US
dc.subjectNakawa divisionen_US
dc.titleCauses of low presumptive tax compliance in Uganda:en_US
dc.title.alternativea case study of Nakawa divisionen_US
dc.typeThesisen_US
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