Attitude, tax knowledge and awareness towards taxpayers’ compliance and revenue performance in Mbale city council

Abstract

This study focused on assessing the effect of attitude, tax knowledge and awareness towards taxpayers‟ compliance on revenue performance. The study applied a cross sectional research design and a quantitative approach. Data was collected from a target population of 60 with accessible unit of inquiry being 52 respondents consisting of local government officials from departments such as finance and administration (tax collectors), plus taxpayers from categories such as wholesalers, retailers, and market vendors. Data was collected using a closed ended questionnaire and analysed using the statistical package for social sciences from which, frequency tables, descriptive statistics, reliability, validity, correlation and regression results were obtained. The study findings revealed that there is a positive and significant effect of attitude and revenue performance, tax knowledge and revenue performance, awareness and revenue performance. The study therefore recommends that to improve on revenue performance, aspects of attitude, tax knowledge and awareness should be put on the forefront.