MJAMR

The Effect of Corporation Tax Administration on Revenue Collection in URA Malaba Branch

Ssegaire Arajabuy, Sekiswa Peter


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
Metropolitan Journal of Academic Multidisciplinary Research

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

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