Tax administration and tax revenue performance of public entities in Uganda:

Abstract

This study examined the effect of tax administration on tax revenue performance of public entities in Uganda. The study applied a cross sectional research design and quantitative approach. Data was collected from 140 as a target population with accessible unit of inquiry being 103 respondents consisting of departments like accounts, engineering, production, education and health departments, data was collected using a closed ended questionnaire. Statistical package for social sciences was used for analysing 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 collection procedures on tax revenue performance. The study therefore, recommends that improvement on the tax revenue performance depends on a proper and impressive tax administration, tax assessment and tax revenue performance. Therefore, the study concludes that tax administration envisages tax revenue performance of public entities.