The study established the relationship between Tax administration and Tax compliance among tax payers in Bubare SubCounty, Rubanda District and it was Guided by the following study objectives; To find out the level of Tax Administration employed, to identify the level of tax compliance and to determine the relationship between Tax Administration and Tax Compliance of tax compliance in Bubaare SubCounty. The Population of this study comprised of all Seven (7) Bubare SubCounty Staff, ten (10) from Uganda Revenue Authority and 243 Tax payers who included Property tax and Trading licence payers from Bubare SubCounty who was added up to get 260 because they are the basis of the study and this provided the relevant answers to the study questions. The research findings revealed that their businesses were voluntarily registered as a taxpayer with the tax authority which is Bubare sub-county department of Accounts as this accounted for 30(52%) strongly agreed and 28(48%) who agreed. However, other who disagreed and they accounted for 18(31%). The study revealed that the business or company annually pays taxes assessed to the tax authority and this accounted for 20(34%) and 34(59%) who strongly agreed and agreed respectively. The others who accounted for 4(7%) who were not sure. The administration of tax is headed by sub-county chief and the sub-county accountant as evidenced by 25(43%), 15(26%) of those who strongly agreed and others who agreed respectively. The level of compliance among taxpayers in the sense that the perception of taxpayers with regard to leniency and effectiveness of’ the tax policies, skills of tax collectors, in addition to the mode and period of payment of tax obligations among other issues greatly determined the level of taxes realized. The researcher recommended that sensitization of taxpayers regarding the importance of paying taxes and their obligations be given more emphasis than it is at the present.