Staff Training-December 2025

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http://hdl.handle.net/20.500.12282/5111

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Browsing Staff Training-December 2025 by Author "Besigye, Dorothy"

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    Implementation of electronic Fiscal Devices in Domestic Taxes Department of Uganda Revenue Authority
    (MUBS, 2024-10-17) Besigye, Dorothy
    The research examines the implementation of Electronic Fiscal Devices (EFDs) within the Uganda Revenue Authority's (URA) Domestic Taxes Department, addressing persistent challenges such as integration difficulties, technical issues, and operational hurdles. The research aimed at examining and evaluating the process of implementing EFDs within the Uganda Revenue Authority's (URA) Domestic Taxes Department. It employed a cross-sectional research design and focused on 297 tax officials. The data was analysed both qualitatively and quantitatively and the findings indicate that piloting the EFDs with small and micro taxpayers initially was highly effective in enhancing compliance. The study also revealed that the strategic delays to address issues faced by other East African countries were positively perceived, and pilot programs along with enforcement measures were well-received. However, digitalization and customer incentivization showed mixed perceptions. Significant challenges included integration complexities, technical problems, and operational concerns such as organizing training programs and managing the volume of data generated by EFDs. The main recommendations are to implement comprehensive training programs for both tax officials and taxpayers, addressing the identified technical and operational challenges. Additionally, it is crucial to allocate adequate resources to overcome technical hurdles and to enhance stakeholder collaboration and communication strategies for more effective EFD implementation.