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Tax Administration And Tax Revenue Performance Of Kiboga District Local Government, Uganda

Volume 4 - Issue 2, February 2020 Edition
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Author(s)
Oliver Atuhairwe, Patience Tugume, Steven Ainebyona
Keywords
Revenue Collection Perfomance, Tax Administration, Tax Assessment, Tax Collection Procedures, Tax Registration
Abstract
The main aim of the study was to investigate the relationship between tax administration and tax revenue perfomance . This was accomplished by taking Kiboga district as a case study. Its specific objectives included to assess the relationship between tax registration and tax revenue perfomance, examine the relationship between tax assessment and tax revenue perfomance and assess the relationship between tax revenue collection and tax revenue perfomance. It was also guided by the research qestions, elaborated conceptual frame work. It adopted a cross sectional study and used both qualitative and quantitave approaches to gather the required data. The study sample was 136 respondents selected by simple random sampling and purposive sampling. Questionnaires and documentary review were used for data collection. The gathered data were tabulated, analysed. The findings of the study were less involvement in tax registration by all stake holders like the village chairpersons and area councilors at sub county level. The study indicate an increasing level of tax registration has a positive impact on revenue performance. The findings for increasing levels of tax assessment have direct positive impact on revenue perfomance. The study findings for increasing the level of tax collection procedures have a direct positive impact on the level of perfomance. And from the regresion analysis, the independent variable, tax administration trough tax registration, assessment and collection procedures have positive significant influence in the dependent variable (local revenue perfomance). The study recommends that the local governments engage in registration of all stakeholders, businesses and people to broaden the tax base for which local revenue is based so as to improve service delivery. Also, the researcher recommends that local government engage in registration and asessment of alll stakeholders, businesses, people for the purpose of broadening the tax base.
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