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Metropolitan Journal of Academic Multidisciplinary Research

Tax Administration And Tax Revenue Performance In Kampala: A Case Of Kampala City Council Authority (KCCA)

Authors: Ndegwa Beatrice Gatwiri1 , Zikusooka Enock2

Journal: Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)

Volume/Issue: Volume 5 - Issue 6

Published: 07 Jul 2026


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

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