Internal control systems and revenue collection: a case of Uganda Revenue Authority, Bushenyi branch
| dc.contributor.author | Bruno, Ahimbisibwe | |
| dc.date.accessioned | 2019-11-20T12:49:11Z | |
| dc.date.available | 2019-11-20T12:49:11Z | |
| dc.date.issued | 2018-07 | |
| dc.description | A research dissertation submitted in partial fulfillment of the requirements for the award of the Degree of Master of Business Administration (Finance and Accounting) of Kampala International University | en_US |
| dc.description.abstract | This study was done to establish the relationship between internal control systems and revenue collection in Uganda, through a case study of Uganda Revenue Authority (URA) Bushenyi Branch. The objectives of the study were; to find out the relationship between the control environment and revenue collection at URA, Bushenyi Branch, to establish the relationship between risk assessment and revenue collection at URA, Bushenyi Branch, and to establish the link between control activities and revenue collection at URA Bushenyi Branch. The researcher used cross sectional and co-relational research designs. A representative sample of 38 respondents was selected to represent the entire study population of 42 people. The researcher used both questionnaires and interviews to collect data. The collected data was properly processed and analyzed by using two computer packages; MS Excel and SPSS version 17.0 to generate tables and statistics that enabled the researcher to draw conclusions from the analyzed data. The researcher established that in the opinion of 59.5% of the study respondents, revenue at URA, Bushenyi branch was moderate. The researcher established that there was a significant relationship between the control environment and the level of revenue collection at URA, Bushenyi Branch, and The study also revealed that there was no significant relationship between risk assessment and revenue collection at URA, Bushenyi Branch. Finally, the researcher Ibund out that there was a significant relationship between the control activities and revenue collection at URA, Bushenyi Branch. Therefore, basing on the study findings, the researcher established that only two variables of internal control systems namely control environment and control activities had a significant relationship with revenue collection at URA. Bushenyi Branch. From the study findings, the researcher recommended that URA management and BOD should always monitor and supervise its employees since it was found out that revenue collection depended on proper and close supervision of junior staff at URA, the ICT department should strive to continually upgrade the systems so as to keep the systems well updated with the growing capacity of operations and the provision of early attention to any system challenges. The researcher further suggested that a detailed study may be done on the effect of risk assessment on revenue collection in URA. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/3734 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management | en_US |
| dc.subject | Revenue collection | en_US |
| dc.subject | Control systems | en_US |
| dc.subject | Uganda Revenue Authority | en_US |
| dc.title | Internal control systems and revenue collection: a case of Uganda Revenue Authority, Bushenyi branch | en_US |
| dc.type | Thesis | en_US |