The trend analysis on taxes collected in central region Uganda

Abstract

This study focused on the trend of the different types of taxes collected by the URA in central region.it also talked about tax administration, the level of tax compliance among taxpayers and assessed the performance domestic revenue collection in Uganda. The objectives of the study include; to study the trend of different taxes collected by URA, to determine the relationship between the different taxes collected, to find the relationship between tax compliance and domestic revenue collection and to assess the performance of domestic revenue collection in Uganda. The findings of the study revealed that taxes collected in Uganda are far different from each other and there is a positive relationship between level of tax compliance and domestic revenue collection. Data and information used in this study were got from UBOS annual statistical abstracts from FY2005/2006 to FY2020/2021. The study found out that tax revenue collected go on increasing from year to year apart from a few case like in 2019/2020 where we had the revenue falling to a high percentage due to disruptions in economic businesses. The study concluded that for Uganda to increase on its revenue people are supposed to be sensitized about tax and that’s tax administration so that they get to know what they are supposed to, how much they are supposed to pay per year or per month. This can be done through tax counselling, tax education and public relations.