Browsing by Subject "Tax compliance"
Now showing items 1-20 of 24
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Analysis of income tax compliance in Uganda: a case of Uganda Revenue Authority
(Makerere University, 2022-10)The purpose of the study was to analyze income tax compliance in Uganda at Uganda Revenue Authority. Using the objectives - to determine the factors for income tax compliance - to determine the level of income tax compliance ... -
Analysis of presumptive tax compliance among small businesses in Uganda: Case study of Kampala Capital City Authority
(Makerere University, 2024)The purpose of the study was to analyze presumptive tax compliance among small businesses in Uganda using a case study of Kampala Capital City Authority. It was guided by three study objectives which included to identify ... -
Analysis of the compliance of Uganda’s tax policy in the small and medium enterprises: case study of Kampala City Center
(Makerere University, 2017-11)The major objective of the study was to analyze the compliance of Uganda’s tax policy among small and medium enterprises basing on the following objectives; to analyze the nature and principals of tax in small and medium ... -
An assessment of tax compliance in Uganda: Case study of Uganda Revenue Authority tax compliance offices
(Makerere University, 2013-09)Developed countries have had commendable success in improving their taxation policy systems over the years. However, developing countries still face numerous tax policy challenges when they attempt to establish efficient ... -
Audit rates, penalties, Fairness and tax compliance in Uganda Revenue Authority.
(Makerere University, 2011-09)The purpose of this study was to establishing the influence of fairness, penalties, and audit rate on tax compliance. The study was guided by three objectives. That is, to establish the relationship between the audit rate ... -
Critical evaluation of Tax Administration and Tax Compliance under The URA in Uganda
(Makerere University, 2018-07-17)Despite the certainty of taxes, compliance among citizens has been questionable. The study set out to evaluate the effect of tax administration on tax compliance in Uganda. Previously, tax administration was riddled with ... -
The effect of e-payment on tax compliance among small medium tax payers in Uganda: a case study of Uganda Revenue Authority Tororo Branch
(Makerere University, 2023-12)This study set to examine E - payment on tax compliance at Uganda Revenue Authority Tororo district Branch office. The study examined the effect of E – payment on tax compliance, established the challenges faced by the tax ... -
Effect of ICT innovations on tax compliance in Uganda: A case of the Kakasa Business Solutions on small and medium enterprises in the Ndeeba Trading Centre
(Makerere University, 2023-11)This study examined the effect of ICT innovations on tax compliance in Uganda using a case of SMEs in Ndeeba trading centre Lubaga Division Kampala District. Specifically, the study assessed the effect of Digital Tracking ... -
The effectiveness of EFRIS on tax compliance
(Makerere University, 2023-01)The Uganda Revenue Authority, in a quest to enable compliance and improve VAT reporting of commercial transactions, introduced the Electronic Fiscal Receipting and Invoicing System (EFRIS). However, despite the implementation ... -
Effects of ICT innovations on tax compliance in Uganda: a case of Kakasa business solution at Uganda Revenue Authority
(Makerere University, 2022-03)This study examined the effect of ICT innovations on tax compliance in Uganda using a case of Kakasa business solution at URA. Specifically, the study assessed the effect of Digital Tracking Solution on tax compliance at ... -
Income tax compliance among small businesses in Uganda: a legal perspective
(Makerere University, 2024-03)This study investigates why income tax compliance of small businesses in Uganda remains low despite the various policy and legislative efforts to curb this. It employs the enmeshment, ability to pay, political settlement, ... -
Personal norms, tax morale, and tax compliance in Uganda.
(Makerere University, 2012)The study was prompted by a high level of revenue shortfalls of government of Uganda which rises out of non compliance among SMEs. The reason of this study was therefore to establish the relationship between Personal Norms, ... -
Self-assessment system, tax audit, perceived tax fairness and tax compliance among SMEs in Uganda
(Makerere University, 2013)The purpose of this study was to examine self assessment system, tax audit, perceived tax fairness and tax compliance among SMEs in Uganda and was guided by the following objectives; to establish the relationship between ... -
SMEs and tax compliance: A case study of selected small and medium enterprises in Kampala
(Makerere University, 2017-10)Small and Medium Enterprises (SMEs) play an important role in the growth of developing economies. Development of Small and Medium Enterprises is heavily influenced by the level of taxation, its administration and compliance. ... -
Social norms and tax compliance among small business enterprises in Uganda
(Makerere University, 2009-08)The study was prompted by the high and alarming rates of non tax compliance among Small Business Enterprises in Uganda. The reason of this study was therefore to establish the relationship between Social Norms, Taxpayers’ ... -
Spatial based tax information prototype
(Makerere University, 2021-01)Tax compliance is a mandatory requirement for Taxpayers (Non individuals and Individuals). Uganda Revenue Authority (URA) has a mandate to ensure Tax compliance for the declaration and payment of Taxes. In turn, a taxpayer ... -
Tax administration, perceived ease of assessment, perceived usefulness and tax payer compliance: a case of Kampala City Tax Districts.
(Makerere University, 2009-10)The study focused on examining the relationship between tax administrations, perceived ease of assessments, perceived usefulness, tax payer attitude and tax compliance in Kampala city tax districts. This was done by ... -
Tax administration, procedural justice and tax compliance among small and medium enterprises in Kampala district
(2012-09)This study was prompted by the degree of non tax compliance among small and processing enterprises in Uganda. The reason for this study was therefore to establish the relationship between tax administration, procedural ... -
Tax administration, procedural justice, tax payers' attitude and tax compliance among small business income earners in Arua district.
(2012)The purpose of the study was to establish the relationship between tax administration, procedural justice, tax payers’ attitude, perceived enforcement of tax law and tax compliance The study adopted a cross sectional design ... -
Tax compliance and domestic revenue collection in Uganda: a case of Uganda Revenue Authority (URA) head office Nakawa Kampala
(Makerere University, 2022-05)The main aim of this study was to examine the effect of tax compliance efforts on domestic revenue collection using URA as a case study. Specifically, the study assessed: Tax Awareness and Education (TAE); Taxpayer’s ...