Browsing by Author "Ssekanjako, Anthony"

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    Examining Property Tax Administration in Kampala Capital City Authority.
    (Makerere University Business School, 2021-08-23) Ssekanjako, Anthony
    The study examined property tax administration at Kampala Capital City Authority (KCCA). The study was guided by the following specific objectives; to examine the level of property tax administration; to identify the challenges of property tax administration; and to suggest measures for improving property tax administration in Kampala Capital City Authority. A quantitative cross-sectional survey design was adopted for the study. The simple random sampling technique was used to select the staff members. A self-administered questionnaire was used to collect data from 97 respondents and data was analyzed using SPSS (V22). The findings showed that the level of property tax administration at KCCA in regard to identification of taxable properties, valuation, assessment, billing and collection was moderate. The findings revealed that among the challenges facing property tax administration were taxpayers unwilling to pay property tax, lack of awareness by most taxpayers on property tax, absence of adequate and quality data about the tax base and taxpayers, high costs incurred during property tax collection among others. The proposed measures to improve property tax administration were regular training of taxpayers, stakeholder engagements, proper handling of taxpayer queries/complaints, top management support and skills gaps identification among others. Therefore, the study recommends that the management of KCCA should promote monitoring and evaluation of tax administration programs, put in place effective training programs and emphasis on stakeholder development and engagements. These would greatly cause the desired improvement in the effectiveness in property tax administration at KCCA