Examining the Effect of Tax Reforms on Revenue Collection Performance in Uganda:

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dc.contributor.authorTuryaheebwa, Paul
dc.contributor.authorKaaya, Siraje
dc.contributor.authorTuryahebwa, Abanis
dc.contributor.authorSunday, Arthur
dc.date.accessioned2025-02-04T13:00:08Z
dc.date.available2025-02-04T13:00:08Z
dc.date.issued2025
dc.description.abstractThis 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.
dc.identifier.citationTuryaheebwa, P., Kaaya S., Turyahebwa, A. and Sunday, A. (2024). Examining the Effect of Tax Reforms on Revenue Collection Performance in Uganda. The Mediating Role of E-Tax Innovation in Tax Administration. International Journal of Research in Sociology and Anthropology (IJRSA), Vol 9, no. 1, 2024, pp. 6-19
dc.identifier.issn2454-8677
dc.identifier.urihttp://hdl.handle.net/20.500.12493/2869
dc.language.isoen
dc.publisherInternational Journal of Research in Sociology and Anthropology (IJRSA)
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United Statesen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/
dc.subjectTax reforms
dc.subjectRevenue collection
dc.subjectE-tax innovation
dc.subjectUganda
dc.subjectSelf-assessment systems
dc.subjectVAT reforms
dc.subjectPresumptive tax
dc.titleExamining the Effect of Tax Reforms on Revenue Collection Performance in Uganda:
dc.title.alternativethe Mediating Role of E-Tax Innovation in Tax Administration.
dc.typeArticle

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