The effects of tax administration on revenue generation in Kapchorwa district local government:

Abstract

The study aimed at assessing the effects of tax administration and revenue generation of Kapchorwa District Local Government. Tax administration under the construct of (tax registration, tax assessment and tax collections procedures) and Revenue generation under (Revenue sources, innovative financing mechanisms and fiscal capacity) .The study aimed at achieving the following objectives; to assess the effects of tax registration on revenue generation, to assess the effects of tax assessment on revenue generation and finally to assess the effects of tax collection procedures on revenue generation. The study will be based on sample size of 52 respondents and a target population of 60 respondents. The study will employ a cross-sectional research design and quantitative approach. The findings revealed that tax registration significantly affects revenue generation of KDLG also it shows appositive relationship between tax assessment and tax collection procedures. Additionally a finding indicates that an improvement in tax administration will lead to an increase in revenue generation. Primary data will be got from use of questionnaires and secondary source of data will be got from use of journal articles, surveys and conference proceedings. The researcher recommended that there is need to improve on tax administration by assigning responsibilities to the employees and those in authority so as to improve or to increase on the level of revenue generation in KDLG.