Browsing College of Business and Management Sciences (CoBAMS) by Subject "Tax administration"
Now showing items 1-6 of 6
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The effectiveness of tax administration in Uganda : evidence from Uganda Revenue Authority
(Makerere University, 2022)Uganda’s tax to GDP ratio is among the lowest in the East African region and lags behind the NDP target of over 30% compared to the current level of about 12.5%. Effective tax administration is a key factor in improving ... -
Tax administration and domestic revenue mobilization in Uganda: A case of Uganda Revenue Authority
(2017-11-18)The study sought to analyze the tax administrative reforms and domestic revenue mobilization in Uganda a case of Uganda Revenue Authority. One of the key objectives of tax reforms in Uganda was to ensure that the tax reforms ... -
Tax administration and taxpayers’ perceived fairness as determinants of VAT compliance
(Makerere University, 2009-08)This research was induced by the increased fluctuations in the levels of VAT revenues collected in the different financial years as indicated by the Uganda National budgets, and other research studies. Specifically, a ... -
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 ... -
Taxation and financial performance of SMEs in Uganda
(Makerere University, 2023-01)Empirical evidence has shown that taxation may impede SME growth through its transmission effects on the financial performance in developed and developing countries. However, little is known about the impact of taxation ...