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Electronic Tax Filing System and Tax Compliance at Uganda Revenue Authority.A Case of Uganda Revenue Authority Mbarara Branch

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Electronic Tax Filing System and Tax Compliance at Uganda Revenue Authority.A Case of Uganda Revenue Authority Mbarara Branch ELECTRONIC TAX FILING SYSTEM AND TAX COMPLIANCE AT UGANDA REVENUE AUTHORITY.A CASE OF UGANDA REVENUE AUTHORITY MBARARA BRANCH BY AHURIRA AMON BBA/45557/143/DU A RESEARCH REPORT SUBMITTED TO THE COLLAGE OF ECONOMICS AND MANAGEMENT IN PARTIAL FULFILLMENT OF REQUIREMENTS FOR THE A WARD OF BACHELORS' DEGREE IN BUSINESS ADMINISTRATION OF KAMPALA INTERNATIONAL UNIVERSITY JUNE, 2017 DECLARATION I declare that the work in the report was carried out in accordance with the regulations of Kampala International University and that it is original except where indicated by special reference in the text, and no part of the report there of has been submitted for the award of any degree. Signature ..... ~~ ' ................. Date ... J/\,J<t 1;1 .. .. ~~ '..'.\- ...... AHURIRA AMON BBA/45557/143/DU APPROVAL I certify that Ahurira Amon carried out this research under my supervision and is submitted with my approval. :~•:::~~ ····· ... ~..... Date: ..........1 .~. .l .9.4~+. UNIVERSITY SUPERVISOR II DEDICATION I dedicate this report to my beloved parents Mr. Twinomujuni Charles and Mrs Twinomu_juni Molly 111 ACKNOWLEDGEMENT I would like to extend my appreciation to my parents Mr. Twinomujuni Charles and mrs Twinomujuni Charles my grandparents Mr. Baheza and Mrs Bahezafor their financial and moral support during the course of my study. Before I explain my experience and work during my study, I would like to thank Mr. Masembe Muzamil, for his professional and parental guidance. Without his supervision and guidance. this piece of work would not have been a success. My lecturer Mr. Medard, Head of department Dr. Kirabo Joseph and the family of Mr. Ndamureeba Dan who have been there fo r me throught the course. The respondents who took part in this study especially the staff from Uganda Revenue Authority Mbarara Branch and other respondents from the different divisions in Mbarara Municipality, I salute them for their courage, commitment and pioneering spirit. Everyone who assisted me through this study process, in particular Mr. Dusenge Fred for the statisti cal processing, and organizing of th is report. I also extend my appreciation to my family members especially Elias, Mackline, daphine thank you very much for your moral support. My friends especially Africano, Bwema Keneth, Friday Renaldo, Turyahabwe Victor, Kukunda Liz, Bikorwa Prosper, Nankima moreen, Natukunda Justine for your support. Sincere thanks also go to friends, for the support and encouragement that they always gave, which always gave me hope in all that I did during my study, God only knows how am grateful about what was rendered to me. Finally I cannot forget to thank the Almighty God fo r the protection knowledge and understanding that He gave me, and for this far He has carried me. since my first year to this date, and I say, He deserves the Praise and worship always. IV ------------ LIST OF ABBREVEA TIO NS ASYCUDA Automated System for Customs Data DFID British Department for International Development DTD Domestic Taxes Department of the Uganda Revenue Authority E-commerce Electronic Commerce E-filing Electronic Filing E-Tax Electronic Tax GDP Gross Domestic Product IT Income Tax LGFC Local Government Finance Commission NSSF National Social Security Fund PAYE Pay As You Earn PCA Public and Corporate Affairs PRS Payment Registration Slip TIN Tax Identification Number CGURA Commissioner General of Uganda Revenue Authority URA Uganda Revenue Authority VAT Value Added Tax V TABLE OF CONTENTS DECLARATION ...................................................................................................................... i APPROVAL ............................................................................................................................ ii DEDICATION ....................................................................................................................... iii ACKNOWLEDGEMENT ...................................................................................................... iv LIST OF ABBREVEATIONS ................................................................................................. v TABLE OF CONTENTS ........................................................................................................ vi LIST OF TABLE .................................................................................................................... ix ABSTRACT ........................................................................................................................... xi CHAPTER ONE .................................................................................................................... I 1.0 Introduction ....................................................................................................................... I I . I Background of study .......................................................................................................... I 1.2 Statement of the Problem ................................................................................................... -l 1.3 Purpose of the study ........................................................................................................... 4 1.4 Objectives of the study .............................................................................................. ......... 4 1.5 Research Questions ........................................................................................................... 5 1.6 Scope of the study ............................................................................................................ 5 1.7 Significance ..................................................................................................................... 5 CHAPTER TWO ................................................................................................................... 7 LITERATURE REVIEW ...................................................................................................... 7 2.0 Introduction .................................................................................................................... ... 7 2.1 Electronic Tax system Definition ....................................................................................... 7 2.2 Co1nponents of E-tax ...................................................................................................... ... 8 2.3 Reasons for the adoption of E-tax service system ............................... ................................ 9 2.4 Success of E-tax service system ....................................................................................... I I 2.5 Level of tax compliance in Uganda .................................................................................. 1-l 2.6. To establish whether electronic tax filing system has reduced tax compliance of tax payer's ................................................................................................................................... 19 CHAPTER THREE ........................................................................ ..................................... 23 METHODOLOGY .............................................................................................................. 23 3.0 Introduction ..................................................................................................................... 23 3.1 Research Design .................................................. ............................................................ 23 VI 3.2 Area of Study ................................................................................................................... 23 3.3 Study Population .............................................................................................................. 23 3.4 Sample Size ....................................................................... .............................................. 24 3.4.1 Sampling Method .......................................................... .... ............................................ 24 3.4.2 Sampling procedures ................................................................................ .. ................... 24 3.5 Source of Data ........................... ................................................................................ 25 3.5.1 Priinary Data .............................................................................................................. 25 3.5.2 Secondary Source. ......................................................................................................... 25 3.6 Data Collection Methods .................................... .. ..................................................... .. ..... 25 3.6. 1 Self administered questionnaire; ....................................................................... ............. 25 3.6.2 Interview guide ............................................................................................................. 26 3.6. 3 Discussion ......................................................................... ............................................ 26 3.6.4 Review of Documentation .. ......... ...................... ............................................. ............... 26 3.7 Research Procedure .......................................................................................................... 26 3.8 Methods of Data Handling ............................................................................................... 26 3.8.1 Data editing; ............... ................................................................
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