Assessment of Effectiveness of Tax Compliance Practices at Uganda Revenue Authority
| dc.contributor.author | Arinaitwe Joan | |
| dc.date.accessioned | 2026-04-28T08:56:18Z | |
| dc.date.available | 2026-04-28T08:56:18Z | |
| dc.date.issued | 2025-12-05 | |
| dc.description | This is a masters thesis | |
| dc.description.abstract | The purpose of the study was to evaluate the Uganda Revenue Authority's tax compliance practices. The study focused mostly on URA's tax compliance practices, the difficulties in enhancing those procedures, and the best tactics for successful tax compliance procedures at URA. A quantitative technique using a cross-sectional design was used. Questionnaires were used to gather data from 66 respondents, 60 of whom returned them, yielding a 93.7% response rate. Version 23 of the Statistical Package for Social Sciences was used to analyze the data. According to the findings of the study, URA works to put into effect tax compliance procedures such prompt filing, payment, enforcement, feedback systems, and digitization. The responses from the survey results demonstrate these efforts, which are also supported by past studies on tax compliance. Since the tax compliance practices are only moderately effective, URA needs to make more improvements. According to the survey, the most significant challenges were the intricacy of tax rules, the difficulty of accessing tax compliance education resources for the typical taxpayer, staff members' lack of knowledge about compliance matters, and the frequent delays that people face in collecting their tax refunds. The majority of respondents endorsed and recommended a number of tactics to improve URA's tax compliance practices. Simplifying tax forms and procedures, having outreach programs that effectively target underrepresented communities, holding frequent workshops and seminars to keep taxpayers informed about requirements, recognizing compliant taxpayers in public encourages others to pay taxes, working with educational institutions to increase tax literacy among students, and partnering with local businesses to foster a compliance culture were the most widely supported strategies. The analysis suggests that URA keep improving its current tax compliance procedures. In the future, researchers will examine tax compliance practices in a different setting. | |
| dc.description.sponsorship | Dr. Nkuutu Geoffrey, (PHD). Makerere University Business School. & Dr. Mpaata Eva, Makerere University Business School. | |
| dc.identifier.citation | Arinaitwe, J. (2025). Assessment of Effectiveness of Tax Compliance Practices at Uganda Revenue Authority. Makerere University Business School | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5474 | |
| dc.language.iso | en | |
| dc.publisher | Makerere University Business School | |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | en |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | |
| dc.title | Assessment of Effectiveness of Tax Compliance Practices at Uganda Revenue Authority | |
| dc.type | Thesis |