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dc.contributor.authorAsiimwe, Sharon
dc.date.accessioned2022-04-26T08:38:08Z
dc.date.available2022-04-26T08:38:08Z
dc.date.issued2022-04
dc.identifier.citationAsiimwe, S. (2022). Tax compliance and domestic revenue collection in Uganda: a case study of Makindye Division. Unpublished undergraduate dissertation: Makerere University, Kampala, Ugandaen_US
dc.identifier.urihttp://hdl.handle.net/20.500.12281/11902
dc.descriptionA dissertation submitted to the School of Statistics and Planning in partial fulfillment of the requirements for the award of the degree of Bachelor of Science in Quantitative Economics of Makerere University.en_US
dc.description.abstractThis study focused on assessing the effect of Tax Compliance and Domestic Revenue Collection in Uganda. A case study of Makindye Division. The objectives of the study include: to establish the level of tax compliance among Ugandan taxpayers, to access the performance of domestic revenue collection in Uganda. The findings of the study revealed that there is a strong positive relationship between Tax Compliance and Domestic Revenue Collection. Data was collected using self-administered questionnaires. The study used stratified and purposive sampling techniques to draw representative samples and 70 respondents were involved in the study. The study undertook to find out the level of tax compliance and it was found out that compliance is still low among the taxpayers and they attribute this to the low tax morale, low tax education, and tax administration which encourages tax evasion. The low level of tax compliance was also attributed to the low compliance culture. The study also found out that the cost of revenue collection is low, Large Taxpayer’s Office increased domestic revenue collection, and URA experiences and registers tax arrears that also affects its performance. The study also recommends the following; tax administration so as to provide individuals and groups with guidance on how to improve bookkeeping standards and tax returns, tax counseling offices should be established country wide, procedures for filing returns and applications. Tax education to create awareness among taxpayers, and awarding of prizes to compliant taxpayers.en_US
dc.language.isoenen_US
dc.publisherMakerere Universityen_US
dc.subjectTax complianceen_US
dc.subjectDomestic revenue collectionen_US
dc.subjectDomestic revenueen_US
dc.subjectUgandaen_US
dc.subjectMakindye Divisionen_US
dc.titleTax compliance and domestic revenue collection in Uganda: a case study of Makindye Divisionen_US
dc.typeThesisen_US


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