Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Effect of Corporation Tax Administration on Revenue Collection in URA Malaba Branch
Ssegaire Arajabuy, Sekiswa Peter
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 3, No. 7 |
| Published | 31 July 2024 |
| ISSN | 3006-4384 |
Abstract
The study examined the impact of corporation tax administration on revenue collection in the URA Malaba branch. Corporate tax was described as a tax imposed on the net income of companies registered in Uganda, while revenue collection was discussed as the income received by the company during a period, including discounts and deductions. The purpose of the study was to establish the effect of corporation tax administration on revenue collection in the URA Malaba branch. A cross-sectional research design was used to collect both qualitative and quantitative data from different departments of the Malaba branch, employing descriptive and analytical research designs. The population comprised selected employees from all departments and taxpayers in the Malaba branch, with purposive and combination sampling methods used. Primary and secondary data were collected and analyzed using descriptive and inferential statistics. The study found that corporation tax administration was important for revenue generation, fairness and equity, economic stability, and compliance and enforcement at the URA Malaba branch, with a moderate level of revenue collection and a positive relationship between corporation tax administration and revenue collection. The study concluded that effective corporation tax administration had a significant positive effect on revenue collection at the URA Malaba branch, and recommendations were made to further improve corporation tax administration and revenue collection.
Keywords
Corporation
Tax
Administration and Revenue
Cite This Article
Ssegaire Arajabuy & Sekiswa Peter (2024). The Effect of Corporation Tax Administration on Revenue Collection in URA Malaba Branch. Metropolitan Journal of Academic Multidisciplinary Research, 3(7). https://journals.miu.ac.ug/pages/article.php?article_id=1848
More in This Issue
View full issue →
11
Domestic Tourism And It’s Impact On Cultural Development In Uganda. A Case Study Of Kasubi Royal Tombs
Domestic
Tourism
Cultural and Development
12
Effectiveness of Quality Management in Improving Operational Performance In Stanbic Bank, Wandegeya
Quality Management And Operational Performance
13
Effects Of Menstruation On Academic Performance Of TeenageGirls In Rugombe Town Council, Kyenjojo District.
Menstruation
Academic Performance and TeenageGirls
14
Examining The Connections Between Client Contentment And Hotel Company Reputation Via Social Networking Engagement At Hotel African
Client Contentment
Hotel
Company
Social and Networking Engagement
15
External Auditing And The Financial Performance Of Ssubiryo Financial Services, Kikuubo, Kampala District
External Auditing
Financial and Performance