Browsing by Author "Kaaya, Siraje"

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    Examining the Effect of Tax Reforms on Revenue Collection Performance in Uganda:
    (International Journal of Research in Sociology and Anthropology (IJRSA), 2025) Turyaheebwa, Paul; Kaaya, Siraje; Turyahebwa, Abanis; Sunday, Arthur
    This study examines the effect of tax reforms on revenue collection performance in Uganda, with a focus on the mediating role of e-tax innovation in tax administration. The research employs a quantitative approach, utilizing a cross-sectional survey design to collect data from 350 active taxpayers across various industries in the Greater Mbarara region. The study investigates the impact of tax reforms, including VAT reforms, presumptive tax regimes, and technological innovations in tax administration, on revenue collection performance. Structural Equation Modeling (SEM) was used to analyze the relationships between tax reforms and revenue collection performance. The findings reveal a positive and statistically significant relationship between tax reforms and revenue collection performance (β = 0.303, Z-value = 4.801, p < 0.001). The study also highlights the importance of e-tax innovation as a mediating factor in this relationship. The research contributes to the understanding of tax reform effectiveness in developing countries, emphasizing the role of fairness perceptions, tax education, and technological advancements in improving tax compliance and revenue collection. The findings suggest that a comprehensive approach integrating these factors is crucial for enhancing Uganda's tax system efficiency and effectiveness. This study provides valuable insights for policymakers and tax administrators in Uganda and similar developing countries, offering recommendations for improving tax reform strategies and implementation to boost revenue collection performance.
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    Financial Inclusion and Refugees’ Self-Reliance: An Assessment for Women’s Economic Empowerment at Nakivale Refugee Settlement, Southwestern Uganda.
    (Kabale University, 2023) Mugisha, Abbas; Kaaya, Siraje
    The study examines the role of financial inclusion to women refugees’ self-reliance in Nakivale settlement. While self-reliance and economic inclusion are increasingly centralized in the international refugee regime as tools of empowerment that benefit women refugees, policy makers largely fail to consider the distribution and availability of local resources in promoting these ideas. Women refugees are often identified as passive and vulnerable victims of violence in need of support and remain disadvantaged in various socio-economic aspects. Nakivale settlement is not well suited for refugees’ economic independence due to the area’s land scarcity and social conflict. Employing qualitative methods, the study established economic challenges faced by women refugees and identified ways of solving socio-economic challenges that affect women refugees. The study recommends that creating credit facilities to enterprising women refugees will encourage trade within and outside the settlement and this could reduce vulnerability while improving the economy of the refugees and host community. The study concludes that since the majority of the refugees women are involved in agriculture, more land be allocate to them and their skills enhanced through training .*Corresponding AuthorISSN 2790-1394KURJpp. 4 - 20Vol 2. Issue 2. Oct 2023Keywords: Financial inclusion, Women refugees, Nakivale refugee settlementmabbas@kab.ac.ugIntroductionForced displacement of people from their motherland is a serious and surging challenge globally Th e UNHCR global trend report 2021 (UNHCR, 2022) reveals that the numbers of people forced to fl ee their homes have been increasing every year for a decade. For instance, the number of people displaced by persecution, war, human rights abuse and violence stood at 89.3 million by the end of 2021 and increase of eight percent from 2020 (UNHCR, 2022). With the emergency of new conflict zones such as the Ukraine-Russian war and putschist surges in Africa, the progressive increase in a number of displaced people is definite. Earlier statistics indicate that in 2019, an estimated 11.0 million people were newly displaced, while 2.4 million sought protection outside their country, while 8.6 million were displaced within the borders of their countries UNHCR (2020). Many displaced populations failed to fi nd long-lasting solutions for rebuilding their lives. Most refugees live in temporary camps established as an institution to give people protection in cases of emergency (Dela Chaux & Haugh, 2014).
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    Kabale University Interdisciplinary Research Journal (KURJ)
    (Kabale University Interdisciplinary Research Journal (KURJ), 2022-07) Kaaya, Siraje; George Stanley, Kinyata
    The 3rd issue, volume 3 of the KURJ, is published with 8 papers which cover different issues of national, regional and global concern. The papers include: Reverse logistics and environmental sustainability in selected manufacturing entities in Kampala district, Uganda; Antiplasmodial compounds from Millettia dura; Resource mobilisation and allocation priorities on knowledge production in universities in Uganda: an empirical study; Epidemiology and causes of common soccer injuries during university games in Uganda; Micro-credit institution’s services and sustainability of micro, small and medium-scale enterprises during Covid-19 pandemic in Kigezi region south western Uganda; Transformational Leadership style and occupational stress among primary School Teachers in Tanzania; Citrus fruit farmers’ Adaptation Capacities to Climate Variability in Ngora district, Eastern Uganda; Developing metacognition in pre-primary childhood education in Nigeria and Uganda; and Mentorship and supervision in Ugandan higher education Institutions universities: challenges and prospects. The above articles will inform not only academics in these disciplines, but also policy and decision makers.
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    Opportunity Recognition Competence of Women Entrepreneurs and Its Effect on Performance of Women Owned Enterprises in Uganda.
    (Kabale University, 2024) Murezi, Caroline Masiko; Agaba, Moses; Kikawa, Richard Cliff; Kaaya, Siraje
    In Uganda, women have found alternative forms of employment through entrepreneurship, though research indicates that males tend to dominate in the field of entrepreneurship. However, women can succeed in entrepreneurship if they have the right information, abilities, resources, and encouragement. This study sought to provide deeper insights on opportunity recognition as a competence that influences the performance of female-led/owned enterprises. It concentrates on women’s ability to recognize entrepreneurial opportunities, and how this impact on the performance of women-owned/led enterprises. This study presented a conceptual model predicting the performance of women entrepreneurs, building on the body of literature already available in the fields of women entrepreneurship, and opportunity recognition of women entrepreneurs. The article concluded with significant theoretical and practical research implications and offers avenues for future research.
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    The effects of tax administration on revenue collection in Uganda:
    (Kabale University, 2024) Turyaheebwa, Paul; Kaaya, Siraje; Turyahebwa, Abanis; Sunday, Arthur
    This research examines the impact of tax administration, with a focus on the self assessment system (SAS), on revenue collection in Uganda. Utilizing data collected from 350 commercial enterprises through questionnaires, the study employs AMOS PLS-SEM for data analysis. The findings reveal that the SAS significantly enhances revenue collection by empowering taxpayers to self-report and calculate their tax liabilities, contingent upon adequate tax knowledge and awareness. The study also identifies government spending and tax collection methods as positive moderators in the relationship between SAS and revenue collection, highlighting the importance of government efficiency and transparency in fostering tax compliance. Despite the positive impact of compliance audits on revenue performance, the effectiveness of tax audits varies across different contexts, necessitating tailored approaches. The research concludes that a comprehensive strategy integrating tax education, transparent government spending, and strategic compliance audits is essential for optimizing revenue collection and supporting sustainable economic development in Uganda. Future research should explore the long-term effects of these interventions and consider the role of digitalization and socio-cultural factors in shaping tax compliance behavior.