MJAMR

Tax Administration and Revenue Generation in Tororo District Local Government. A Case Study of Magodesi Town Council

Okello George, Irumba Alex


Abstract

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.

Keywords

tax administration and revenue generation
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Okello George & Irumba Alex (2023). Tax Administration and Revenue Generation in Tororo District Local Government. A Case Study of Magodesi Town Council. Metropolitan Journal of Academic Multidisciplinary Research, 2(8). https://journals.miu.ac.ug/pages/article.php?article_id=1356

More in This Issue

View full issue →
1
2
A Study on the Influence of Budget Controls on the Financial Performance in the Public Sectors: A Case Study of Mayuge District
Ikoba Isima, Ngiri Andrew, Ojok Alex
budget controls financial performance and public sectors
3
A Study to Determine the Impact of Technology on Advancement of Entrepreneurship Development in Uganda a Case Study of Gbk Limited Mbarara
Tuhame Hannington, Kabanda Richard, Dr Arinaitwe Julius
technology advancement and entrepreneurship development
4
Administrative Decentralisation and Service Delivery in National Identification Registration Authority: A Case of Sheema District, Uganda.
Turyahikayo Innocent, Dr. Twinomujuni Rosebell, Dr Arinaitwe Julius
Administrative Decentralization and service Delivery
5
Analysing the Relationship Between Gender Inequalities and Perfromance of Women in the Journalism Sector in Uganda. A Case Study of Cbs Media.
Umaru Ssebulime, Crispus Freeman, Dr Arinaitwe Julius
gender inequalities performance and journalism sector