The effects of tax administration on revenue collection in Uganda:
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Date
2024
Authors
Turyaheebwa, Paul
Kaaya, Siraje
Turyahebwa, Abanis
Sunday, Arthur
Journal Title
Journal ISSN
Volume Title
Publisher
Kabale University
Abstract
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.
Description
Keywords
Tax, Tax Administration, Revenue Collection, Self-Assessment Systems
Citation
Turyaheebwa, P., Kaaya S., Turyahebwa A. and Sunday A. (2024). The effects of tax administration on revenue collection in Uganda: the role of self-assessment system. Kabale University Interdisciplinary Research Journal (KURJ), 2(4): 14 – 30