Tax administration and revenue performance of district local government in Uganda:

Abstract

This study examined the effect of tax administration on tax revenue performance of local government in Uganda and focused on Pallisa district local government as a case study. Its objectives included examine the impact of tax compliance on revenue performance, assess the impact of tax registration on revenue performance and examining the impact of tax assessment on revenue performance in the local government.it was also guided by research questions and elaborated conceptual frame work. The study applied a cross-sectional research design and quantitative approach to gather required data. Data was collected from a sample size of 52 respondents from the various departments like accounts, audit, tax administers and the tax collectors. The study used a closed ended questionnaire. Statistical package for social sciences was used for analyzing data from which frequency tables, reliability, validity, correlation and regression results were obtained. The study findings revealed that there was a positive and significant effect between tax administration and tax revenue performance; tax assessment and tax revenue performance, and tax compliance on tax revenue performance. The study therefore, recommends that improvement on the tax revenue performance depends on a proper and impressive tax registration, tax assessment and tax compliance. Therefore, the study concludes that tax administration envisages tax revenue performance in the local government.