TAX ADMINISTRATION AND TAX COMPLIANCE IN MUNICIPALITIES IN UGANDA: A CASE STUDY OF SOROTI MUNICIPAL COUNCIL


For more Info, call us on
+234 8130 686 500
or
+234 8093 423 853

TABLE OF CONTENTS

DECLARATION

APPROVAL

DEDICATION iii

ACKNOWLEDGEMENT iv

LIST OF ACRONYMS v

TABLE OF CONTENTS vi

LIST OF TABLES x

CHAPTER ONE: INTRODUCTION 1

1 .0 Introduction I

.1 Background to the Study

.1 .1 Historical Perspective

1.1 .2 Theoretical Perspective 2

1 .1 .3 Conceptual Perspective 2

1.1.4 Contextual Perspective 3

1.2 Statement of the Problem 3

1.3 Purpose of the Study 4

1 .4 Specific Objectives 4

1 .5 Research Questions 4

1.6 Hypotheses 4

1.7 Scope of the Study 4

1.7.1 Subject Scope 4

1.7.2 Geographical Scope 5

1.7.3 Time Scope 5

1.8 Significance of the Study 5

1.9 Operational Definition of Key Terms 5

CHAPTER TWO: LITERATURE REVIEW 6

2.0 Introduction 6

2.1 Conceptual Framework 6

2.2 Theoretical Review 7

2.2.1 Role of Tax Administration 7

2.2.2 Tax Administration Methods 8

vi

2.2.2.1 Tax Payer Identification .8

2.2.2.2 Taxpayers’ Registration 9

2.2.2.3 Tax Assessment Procedures 9

2.2.2.4 Tax Collection Procedures 10

2.2.2.5 Sensitization of Taxpayers 10

2.2.2.6 Monitoring and Enforcement 11

2.2.3 Tax Administration in Uganda 11

2.3 Conceptual Review 12

2.3.1 Levels of Tax Compliance among Taxpayer’s 15

2.3.1.1 Willingness to Pay 15

2.3.1.2 Timely Payment 16

2.3.1.3 Levels of Penalties and Disputes 16

2.3.2 Factors Hindering Tax Compliance 16

2.3.2.1 Attitude towards Tax Payment 16

2.3.2.2 Inadequate Knowledge 17

2.3,2.3 Poor Cash-flow Management 17

2.3.2.4 Poor Record Keeping 17

2.3.2.5 Difficulties in Identifying and Locating Individual Taxpayer 17

2.4 Review of Related Literature 18

2.5 Empirical Review 19

2.6. Research Gaps 20

CHAPTER THREE: RESEARCH METHODOLOGY 22

3.0 Introduction 22

3.1 Research Strategy and Design 22

3.2 Survey Population 22

3.3 Sampling 22

3.3.1 Sampling Techniques 22

3.3.2 Sampling Procedure 22

3.4 Data Sources 23

3.5 Data Collection Methods and Tools 23

3.6 Measurement of Variables 23

3.7 Data Presentation and Analysis 23

3.7.1 Data Presentation 23

vii

3.7.2 Data Analysis and Tools .24

3.8 Limitations of the Study 24

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION

OF THE FINDINGS 25

4.0 Introduction 25

4.1 Background Information about the Respondents 25

4.1 .1 Respondents According to Gender 25

4.1.2 Age of the Respondents 25

4.1 .3 Level of Education 26

4.1.4 Marital Status of the Respondents 27

4.1.5: Period of Respondents Spent in the Business 27

4.2 Tax Administration 28

4.2.1: Voluntary Registration of Taxpayers 28

4.2.2. Allocation of Tax Identification Numbers (TIN) to Tax Payers 28

4.2.3: Presence of Records for Correct and Accurate Assessment of Tax Payers 29

4.2.4 Assessments Are on Monthly and Annual Incomes of Individual Taxpayers 30

4.2.5 Sensitization of Tax Payers 30

4.2.6 Discussion of Tax Matters by Tax Officials with Taxpayers 31

4.2.7 Discussion of Findings Collected By the Authority Staff from the Tax Payers ... 32

4.2.8 Tax Obligations are Paid in the Right Offices 32

4.3 Tax Payer’s Compliance 33

4.3.1 Disclosure of earned incomes by the companies 33

4.3.2 Correct and Accurate Assessments 34

4.3.3: Consistencies in Following Up of Tax Laws 34

4.3.4: Filing of Annual Returns of Taxpayers 35

4.3.5 Period in which Taxes are Paid 36

4.3.6 Trend of Tax Collections 36

4.4 The Relationship between Tax Administration and Tax Compliance 37

4.4.1 Assessment System and Total Revenue Collections 37

4.4.2 Tax Collection Methods and Procedures and Tax Payer’s Compliance 37

4.4.3. Monitoring of Taxpayers and Revenue Collected by SMC 38

4.4.4 Massive Sensitization of Taxpayers and the Level of Tax Collections by SMC.. 39

4.4.5 Identification and Registration of Tax Payers and Revenue Collected 39

VIII

4.4.6 Relationship between Tax Administration and Taxpayer’s Compliance 40

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSION ANI)

RECOMMENDATIONS 42

5.1.0 Main Findings of the Study 42

5.1.1 Findings on Tax Administration 42

5.1.2 Findings on Taxpayer’s Compliance 42

5.1.3 Findings on the Relationship between Tax Administration 42

5.2 Conclusions 42

5.2.1 : Conclusion on the Tax Administration 42

5,2.2: Conclusion on the Taxpayer’s Compliance 42

5.2.3: Conclusion on the Relationship between Tax Administration 43

5.3 Recommendations 43

5.3.1 Recommendations on Tax Administration 43

5.3.2 Recommendations on Taxpayer’s Compliance 43

5.3.2: Recommendations on Relationship between Tax Administration 44

5.4 Areas of Further Study 44

REFERENCES 45

APPENDICES 47

APPENDIX I: RESEARCH QUESTIONNAIRE 47

APPENDIX II: TIME FRAMEWORK 51

APPENDIX III: BUDGET 52

APPENDIX IV: INTRODUCTORY LETTER 53


TAX ADMINISTRATION AND TAX COMPLIANCE IN MUNICIPALITIES IN UGANDA: A CASE STUDY OF SOROTI MUNICIPAL COUNCIL
For more Info, call us on
+234 8130 686 500
or
+234 8093 423 853

Share This
Payment Instruction
Bank payment for Nigerians, Make a payment of ₦ 5,000 to

Bank GTBANK
gtbank
Account Name Obiaks Business Venture
Account Number 0211074565

Bitcoin: Make a payment of 0.0005 to

Bitcoin(Btc)

btc wallet
Copy to clipboard Copy text

500
Leave a comment...

    Details

    Type Project
    Department Business Administration and Management
    Project ID BAM3232
    Fee ₦5,000 ($14)
    No of Pages 63 Pages
    Format Microsoft Word

    Related Works

    TABLE OF CONTENTS DECLARATION APPROVAL DEDICATION iii ACKNOWLEDGEMENT iv LIST OF ACRONYMS v TABLE OF CONTENTS vi LIST OF TABLES x CHAPTER ONE: INTRODUCTION 1 1 .0 Introduction I .1 Background to the Study .1 .1 Historical Perspective 1.1 .2 Theoretical Perspective 2 1 .1 .3 Conceptual Perspective 2 1.1.4 Contextual Perspective 3 1.2 Statement of... Continue Reading
    ABSTRACT This study investigated the Internal Controt System ~7C’S) that influenced financial performance (FP,) in Municipal Urban Councils in northern Uganda: a case of Kitgum Municipal Urban Council (KMUC,). The objectives of the study were: to explore the relationship between internal control activities and FP in KMLTC; to find out how the... Continue Reading
    The topic of the study was to establish the effect of Micro Credit on Gender Equality in Uganda, a case study in Lira Municipal Council. The objectives of the study were; to examine the Nature of micro credit to gender equality, to establish the level of gender equality and to analyze the relationship the relationship between microcredit and... Continue Reading
    TABLE OF CONTENT DECLARATION APPROVAL ii DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENT LIST OF TABLES ABSTRACT CHAPTER ONE 1 1.1 Background of the study 1 1.2 Statement of the problem 3 1.3 Purpose of the study 4 1.4 Objectives of the study 4 1.5 Research Questions 4 1.6 Scope of the study 5 1.7 Significance of the study CHAPTER TWO 6 LITERATURE... Continue Reading
    ABSTRACT This research report comprises five chapters that is to say chapter, chapter two, three, four, and chapter five including the appendices which comprise of the acceptance letter from the organization, and the questionnaires. In chapter one, a clear description of the background of the study, the problem statement, the research objectives,... Continue Reading
    The internship report after the internship training at the local government organization this can help a student know how they formulate internship report.... Continue Reading
    The internship report after the internship training at the local government organization this can help a student know how they formulate internship report.... Continue Reading
    The study was designed to examine Staff motivation as a tool for effective administration of Secondary Schools in Abuja Municipal Area Council (AMAC) F.C.T, Abuja. Descriptive survey design was used for the study. The main instrument used for data collection was questionnaire. Data were analyzed using descriptive statistics of frequency counts and... Continue Reading
    TABLE OF CONTENTS DECLARATION ............................................................................................................................. i APPROVAL ................................................................................................................................... ii DEDICATION... Continue Reading
    TABLE OF CONTENT DECLARATION ....................................................................................................................... i APPROVAL ............................................................................................................................. ii DEDICATION... Continue Reading
    Call Us
    whatsappWhatsApp Us