Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Tax Administration And Tax Revenue Performance In Kampala: A Case Of Kampala City Council Authority (KCCA)
Ndegwa Beatrice Gatwiri1, Zikusooka Enock2
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 6 |
| Published | 30 June 2026 |
| ISSN | 3006-4384 |
Abstract
This study examined the relationship between tax administration practices and tax revenue performance at Kampala City Council Authority (KCCA) in Uganda. The study was guided by objectives to assess the effect of taxpayer registration systems on revenue collection, to examine the influence of tax enforcement mechanisms on compliance and revenue performance, and to determine the relationship between tax education and taxpayer compliance. A correlational and descriptive research design was employed. A sample of 180 respondents comprising KCCA tax administrators, registered taxpayers, and tax professionals was selected from a target population of 380. Questionnaires and interview guides were used for data collection. Data were analyzed using descriptive statistics, Pearson's correlation, and multiple linear regression using SPSS Version 26. Findings indicate that taxpayer registration (β=0.398, p
Keywords
Tax administration
tax revenue performance
taxpayer registration
tax enforcement
tax education
KCCA
Kampala
Uganda
local government revenue
Cite This Article
Ndegwa Beatrice Gatwiri1 & Zikusooka Enock2 (2026). Tax Administration And Tax Revenue Performance In Kampala: A Case Of Kampala City Council Authority (KCCA). Metropolitan Journal of Academic Multidisciplinary Research, 5(6). https://journals.miu.ac.ug/pages/article.php?article_id=499