The impact of domestic revenue performance on budgetary compliance: a case study of Mubende District
| dc.contributor.author | Sewanyana, Tonny | |
| dc.date.accessioned | 2020-07-17T09:19:05Z | |
| dc.date.available | 2020-07-17T09:19:05Z | |
| dc.date.issued | 2014-05 | |
| dc.description | A research report submitted to the School Of Business and Management In partial fulfillment of the requirements for the Award of the Degree in Business Administration of Kampala International University | en_US |
| dc.description.abstract | This study was carried on the impact of Domestic Revenue Performance on budgetary compliance in Mubende district. The study objectives included; identifying the level of domestic revenue performance in Mubende District, finding out the Tevel of budgetary compiTance ana 1denflfyTng measures to improve the levels of domestic revenue performance and budgetary compliance in Mubende District. The research was more of qualitative though the researcher stated that quantitative was used to. The researcher used the stratified method of sampling in administering questionnaires and interviews. The researcher took a sample size of 50 individuals stratified according to the District departments directly related to finance, tax collection and domestic revenue management. Results from raw data which was collected, presented in form of tables was eventually qualitatively interpreted. The study revealed that local governments are increasingly constrained by inadequate resources vvhich has :ed to a low impact of domestic revenue performance on budgetary compliance in Mubende district of which it has been caused by the following according to the findings; political economic dynamics underpinning Domestic revenue management which took 24 % according to the responses, the economic structure is predominantly agrarian driven and hard to tax which took 22%, and the growing levels of incentives and exemptions to businesses which constituted 20% according to the the responses form the respondents where the major factors leading to stagnation in the district. I thus recommended that a number of systems should be developed to curb tax evasion, reduce revenue leakage and simplify compliance in the district. There should be an improved taxpayer services for example, a facility for direct banking to improve the processes of Domestic Revenue management and improve on the levels of budgetary compliance in the district .It was concluded that, if the above recommendations are followed the levels of domestic revenue performance in the district will be improved. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/9198 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management | en_US |
| dc.subject | Domestic | en_US |
| dc.subject | Performance | en_US |
| dc.subject | Revenue | en_US |
| dc.title | The impact of domestic revenue performance on budgetary compliance: a case study of Mubende District | en_US |
| dc.type | Other | en_US |