• Version
• Download 98
• File Size 544.11 KB
• File Count 1
• Create Date March 6, 2025
• Last Updated March 6, 2025

Assessing the Relationship between Digital Infrastructure and Tax Administration in URA

This study aimed to assess the relationship between digital infrastructure and tax administration within the Uganda
Revenue Authority (URA). The research specifically focused on evaluating how digital systems impact the
efficiency of tax administration, taxpayer compliance, operational cost reduction, and communication between URA
and taxpayers. A quantitative research approach was employed, with data collected from a sample of 88
respondents, including URA staff, tax consultants, and taxpayers. Descriptive statistics and Pearson correlation
analysis were utilized to assess respondents' perceptions regarding digital infrastructure and its influence on tax
administration. The findings revealed a moderate to strong positive correlation (0.664, p = 0.000) between
improvements in digital infrastructure and both tax administration efficiency and communication between URA and
taxpayers. This indicates that the enhancement of digital systems positively impacts the efficiency of tax
administration processes and improves communication between URA and the taxpayer base. The study concluded
that digital infrastructure plays a significant role in improving tax administration and recommended further
investments in system reliability, accessibility, taxpayer education, and technological upgrades to enhance the
overall effectiveness and inclusivity of URA’s digital platforms.

Attached Files