Tax Administration, Tax Fairness and Tax Compliance: A case of Small scale Enterprises in Wakiso District
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Date
2018-10
Authors
Muhire, Emmanuel
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
The purpose of this study was to investigate the relationship between tax administration, tax fairness and tax compliance of SMEs in Wakiso. The study was guided by the following research objectives; to examine the relationship between Tax Administration and Tax Fairness among SMEs in Wakiso District; to examine the relationship between Tax Fairness and Tax compliance among SMEs in Wakiso District and to investigate the relationship between Tax administration and Tax Compliance among SMEs in Wakiso district.
This study took a cross sectional research design where a sample of 292 SMEs was selected for the study. Primary data was collected using the questionnaire. The data was collected using interview and questionnaires. Data was analyzed using SPSS (20) package and descriptive, correlation, and regression analysis were carried out.
Findings revealed that there was a significant positive relationship between all the study variables tax administration, tax fairness and tax compliance. Results from the regression analysis showed that tax administration and tax fairness significantly predicted 33.6% of tax compliance of SMEs.
The study recommends for improvement in tax fairness among SMEs so as to achieve excellent tax compliance levels, the tax authorities at the district should continuously sensitize the public or tax payers about taxation, periodic consultative sessions should be organized for both tax payers and tax authorities, giving accountability to the tax payers, the tax authorities should continuously train their employees, a survey should be organized by the tax authorities on the tax fairness and tax compliance and that the tax compliance procedures should be simplified because in most cases they are found to be very complicated for SMES. In addition, URA need to continuously review their tax administration systems to meet the dynamic environmental changes and URA should increase tax fairness among the SMEs in Wakiso
Description
A research report submitted to the school of graduate studies as a partial fulfilment for the Award of a degree of Masters of Science in Accounting and Finance of Makerere University,Plan A
Keywords
Tax Administration, Tax Fairness, Tax Compliance, Small scale Enterprises, Wakiso District
Citation
Muhire, E. (2018). Tax Administration, Tax Fairness and Tax Compliance: A case of Small scale Enterprises in Wakiso District. Unpublished Master’s Dissertation. Makerere University Business School, Kampala, Uganda