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TAX ADMINISTRATION AND REVENUE GENERATION IN TORORO DISTRICT LOCAL GOVERNMENT. A CASE STUDY OF MAGODESI TOWN COUNCIL (Issue 8)

This study focused on Tax administration and Revenue Generation in Tororo District
Local Government. A case study of Magodesi Town Council. The objectives of the
study include; to establishing the level of tax compliance among Ugandan. Tax payers
to assess the performance of domestic revenue collection in Uganda and to establish
the relationship between tax compliance and Domestic Revenue Collection. The
findings of the study revealed that there is a strong positive relationship between
tax compliance and Domestic revenue collection. Data was collected using selfadministered questionnaires. The study used stratified and purposive sampling
techniques to draw representative samples and 40 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 tax payers and they attribute this to the
high tax rates, tax payer’s attitude towards URA, the large informal sector 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 tax payers office increased domestic revenue collection and whether
URA-experiences and registers tax arrears which 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 book keeping standards and tax returns,
tax counseling offices should be established country wide, procedures for filling
returns and applications. Tax education to create awareness among tax payers and
awarding of prizes to compliant tax payers.

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