Browsing by Author "Lawrence, Bulega"

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    Perceptions of tax payers on digital revenue administration and efficiency in local revenue collection in Arua City, Uganda
    (Uganda Christian University, 2026-02-22) Lawrence, Bulega
    This study examined the effect of digital revenue administration on efficiency in local revenue collection in Arua City, Uganda. The specific objectives were to examine the effect of electronic tax assessment, electronic tax payments, and electronic tax receipting on efficiency in local revenue collection. The study was underpinned by the Unified Theory of Acceptance and Use of Technology (UTAUT), which explained how user perceptions and facilitating conditions influence the adoption and effective use of digital systems. A cross-sectional research design was adopted, employing a mixed methods approach. Data were collected from 169 respondents using purposive and simple random sampling techniques. Quantitative data were gathered from taxpayers using a structured questionnaire, while qualitative data were obtained through interviews with key informants. Quantitative data were analysed using SPSS, employing descriptive statistics, Pearson’s correlation coefficient, and multiple linear regression analysis, while qualitative data were analysed thematically to support interpretation. The findings revealed that electronic tax assessment had a positive but statistically non-significant effect on efficiency in local revenue collection (B = 0.025, t = 0.397, p = 0.692). In contrast, electronic tax payments demonstrated a statistically significant positive effect on efficiency (B = 0.326, t = 3.700, p = 0.000), while electronic tax receipting exhibited the strongest statistically significant positive effect (B = 0.399, t = 4.664, p = 0.000). The study concluded that digital revenue administration significantly improves efficiency in local revenue collection, particularly through effective electronic tax payment and receipting mechanisms, while electronic tax assessment plays a supportive role when integrated with other system components. The study recommends strengthening system integration, expanding and stabilizing electronic payment platforms, fully institutionalizing electronic receipting, and enhancing user training and technical support to maximize efficiency gains.