Tax Knowledge, Tax Administration and Tax Compliance. A Case of Commercial Building Owners in Kira Municipality.
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Date
2025-09-09
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Makerere University Business School
Abstract
Purpose This study examined the association among taxpayer knowledge, tax management, and tax compliance. It seeks to understand how these factors interact and contribute to the overall compliance with tax regulations. Study design/methodology/approach Employing a cross-sectional study plan, the study relied on primary data collected through questionnaires distributed to a sample population. The data were analyzed using association and regression evaluation to determine the relations between the variables and the impact of autonomous variables on tax compliance. Findings The outcomes designate a constructive and significant relationship between tax knowledge, tax administration, and tax compliance. Specifically, tax knowledge emerged as a critical factor influencing compliance, while effective tax administration was shown to play a substantial role in enforcing tax laws. The findings highlight the need for the Uganda Revenue Authority (URA) to enhance tax knowledge among the general public, as it is identified as a prevalent issue affecting compliance. The ability to pay theory emphasizes the contribution of tax administration in this context. Originality/value This study adds to the prevailing literature by providing an experimental signal on the interplay between our study variables. It identifies the limitations of a cross-sectional study plan that was quantitative, suggesting that future research should explore additional variables that could further elucidate tax compliance. Additionally, the mediating role of tax knowledge in the association between tax administration and compliance warrants further inquiry to develop a comprehensive thoughtful of tax compliance dynamics. The study's findings are valuable for politicians and tax establishments aiming to advance compliance rates through targeted education and effective administration strategies.
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This is a master's thesis.
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Citation
Mwesigwa, R. (2025) Tax Knowledge, Tax Administration and Tax Compliance. A Case of Commercial Building Owners in Kira Municipality. (unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.