Browsing by Author "Lillian Birungi Aber"

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Tax Education Initiatives and Income-Tax Compliance in Mbale City
(Uganda Christian University, 2024-10-29) Lillian Birungi Aber
This study was undertaken to investigate the effect of tax education initiatives on income tax compliance in the business sectors in Mbale City Town Council. A case study design was used for this study. A population of 380 respondents was considered and a sample of 100 respondents was selected for this study with 21 taking part in the interviews and 79 in questionnaires. Data was analyzed using mixed approaches. The quantitative data was analyzed using SPSS beginning with descriptive and followed by inferential analysis. While qualitative data was analyzed using content method and it strengthened quantitative results. The study Pearson correlation results revealed the existence of a positive and significant effect between financial literacy programs and income tax compliance (r=0.587; P=.000), a positive and significant effect between radio program engagement and income tax compliance (r=0.477; p=.000) and a positive and significant effect between tax clinics and income tax compliance (r=0.608; p=0.000). The regression coefficient results revealed that tax clinics was the most significant predictor of income tax compliance (ß=.690; Sig=.000) implying that income tax compliance in Mbale city largely depends on enforcement actions and other support services that support tax compliance. The study concluded that all three independent variables are positive determinants of income tax compliance. The study recommended that the Mbale city leadership together with the tax bodies should apply financial literacy programs, embrace radio program engagement and adopt tax clinics as a means for promoting and enhancing income tax compliance by the business sector in Mbale city.