Community Participation and Performance of Uganda Revenue Authority in Kabale District, Uganda.

Thumbnail Image



Journal Title

Journal ISSN

Volume Title


Kabale University


The study was about community participation and performance of Uganda Revenue Authority (URA) in Kabale District. Though URA is mainly comprised of departments, namely, the Customs department, Domestic taxes Department, Cooperate services department, Legal and Board Affair Department and Tax investigation, the study focused on Customs operations in Katuna and Kamwezi customs posts in Kabale district which is a gazetted URA operational zone. Community under this study were individuals, private enterprises and institutions that are living along the border of Rwanda and Uganda and also those at the border posts of Katuna and Kamwezi, all in Kabale District; they contribute in one way or another in tax administration, and tax payments. The objectives of the study were to assess how URA is collaborating with the community to enhance its performance at Customs department; to examine the level of performance of URA at customs department and to evaluate collaboration challenges between URA and the community to enhance performance of customs department in Kabale district. A case study type applied qualitative analysis wherein careful and complete observation of individuals, situations and institutions was done. The findings indicated that, on the issue of collaboration between URA and the community, there are instances of attempts by Traders, cargo companies through clearing agents to evade taxes but are apprehended by URA. Regarding the level of performance of URA, it was established that though there are instances of tax evasion, there has been steady improvement in revenue collection. This was attributed to close collaboration between communities that are supposed to pay taxes such as cargo companies, clearing agents, transport companies and local traders whose commercial transactions are engaged across gazetted border posts of Katuna and Kamwezi. In response to the question on collaboration challenges, it was established that traders detest payment of taxes and therefore tax enforcement by URA does not create a friendly relationship especially where goods are impounded on allegations of tax evasion and traders have to be fined. It is recommended that more public awareness campaigns be conducted about the dangers of smuggling of cargo in order to minimize on illicit trade. It is also recommended that URA should focus on periodic upgrading of the existing data processing system to bring faster clearance of cargo, improve revenue control and provide up-to-date accurate information on trade in goods. It is further recommended that Uganda Revenue Authority, being the only institution tasked with the collection of taxes, should be allocated sufficient resources so that they can implement various tasks which are geared towards improving revenue collection.



Community Participation and Performance