Effects of taxation on external migration in Uganda: a case study of Kajjansi town council
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Taxation plays a significant role in determining the behavior of other variables in any country, the study sought the effects of taxation on external migration in Uganda with kajjansi town council as the case study. The study employed three levels of analysis, univariate, bivariate and multivariate and the findings showed a bigger percentage of population that is 78.17 percent is likely to migrate due to the influence of the tax factors , only 21.88 percent said No. All the tax factors ( Number of tax types paid, income source registered by URA, Fees and Licenses paid, total taxes paid, and enforcement by URA) were likely to migrate from Uganda. Income source was found to have a significant relationship with external migration ( p= 0.00000<0.05) Total taxes paid to URA are more likely to lead to migration out of Uganda ( odds ratio 1.00003>1) At multivariate level , the model showed a significant relationship between the independent variables (tax factors) and the dependent variable , emigration status( p=0.0000<0.05) Since income source registered by URA had an impact on external migration in Uganda, ( p=0.0000<0.05), recommendation to government and other responsible agencies to use government resources well and make sure that income is redistributed well and fairly among citizens to avoid in necessary migration out of the country. There is also need to effectively levy taxes to avoid in necessary movements abroad that might affect economic growth of the country.