An appraisal of the Electronic Tax (E-Tax) Employed by the URA in Collecting taxes.
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Date
2019-06
Authors
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Publisher
Kampala International University, School of law.
Abstract
The study established the legal effectiveness of the electronic tax (e-tax) employed by the (URA)
in collecting taxes. All the reforms in the Uganda's tax system were aimed at improving tax
collections, administration, and above all e-tax. In a bid to improve e-tax, Uganda Revenue
Authority decided to go online hence introducing the electronic tax filing system. Despite of the
introduction of the Electronic tax system, Uganda Revenue Authority is facing a problem of tax
payers failing to adapt to the new system of E-tax service system. The study was guided by the
following objectives;- to identizy the components ofE-tax service system, to identizy the reasons
for the adoption and the successes attained of E-tax system by URA, to establish whether
electronic tax filing system has reduced tax compliance costs of tax payer's. Methodology
utilized will be qualitative in nature as, according to Leedy, this methodology is aimed at
description. By utilizing qualitative methodologies the research is able to evaluate both formal
and normative aspects of political activity. E-taxation is a very specific form of E-Government
that supports tax authority processes that include work flow systems and electronic record
management on the one hand, knowledge management and automated risk analysis to assess the
credibility of tax returns on the other hand. The E-Tax system generally has improved tax
administration in areas where it is applied; however the research has shown that there are still
challenges faced in applying it, like power interruptions, poor internet connectivity, and lack of
internet access in office premises for some businesses. Implementing and monitoring EARA
motivation framework. E.g Adherence to the transfer and deployment policy. System
monitoring, this should be done at the implementation stage to enable the URA review all that is
on the URA web portal and therefore change where the need arises and for better service
delivery to the users of the E-tax services.
Description
A research submitted to the School of Law in partial fulfillment of the Requirement for the Award of a Bachelor's Degree in Law of Kampala International University.
Keywords
Electronic Tax, Employees, Uganda Revenue Authority