School of Business

Permanent URI for this community

https://hdl.handle.net/20.500.11951/792

Browse

Browsing School of Business by Subject "Electronic Tax Systems"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    Electronic Tax System and Local Revenue Collection Performance: A Case Study of Uganda Revenue Authority
    (Uganda Christian University, 2019-04) David Ejiku
    This study was set to examine the effect of electronic tax system on the revenue collection performance of Uganda Revenue Authority. The study established the effect of internet payment/filing system on revenue collection performance, examined the effect of mobile payment/filing system on revenue collection performance, analyzed the effect of electronic billing machine on revenue collection performance, and established the relationship between electronic tax system and revenue collection performance of Uganda Revenue Authority. A descriptive survey design, using a sample of 90 respondents was adopted. The respondents were chosen from Uganda Revenue Authority Domestic Tax Department. Simple random sampling was used to select the respondents and data was collected using well designed structured questionnaires. Findings revealed that internet payment/filing system facilitates registration of taxpayers, this is shown by the mean value of 4.26. It was found that clients pay tax easily from anywhere by use of their mobile phone as reflected by mean value of 4.09. It was also found that theuse of electronic billing machinesacceleratestheprocessing of accountingandfinancialdocumentation as reflected by the mean of 4.23. Furthermore, there is a significant positive relationship between electronic tax system and revenue collection performance (r = 0.977, P<0.01). The researcher recommends that URA management should ensure that there is country wide training to clients on usage of various e-tax applications for efficient revenue collection. For example, training on mobile application and EBM usage.
  • Thumbnail Image
    Item
    Electronic Tax System and Tax Compliance in Uganda: A Case Study of Nakawa Division
    (Uganda Christian University, 2019-12) Moureen Nakitende
    This study set to examine electronic tax system and tax compliance in Uganda. The study examined the effect of electronic tax system on tax compliance, established the challenges faced by the tax payers in using electronic tax system and suggested ways of improving the electronic tax system to enhance tax compliance. A descriptive survey design using a sample of 242 respondents was adopted. Simple random sampling and purposive sampling techniques were used to select the respondents and data was collected using well designed structured questionnaires and interview guide. Findings reveal that e-filing is easy for taxpayers which increases tax compliance as reflected by a mean value of 4.45. It was also established that tax payers are faced with a challenge of intermittent power supply and Internet outages and this is revealed by a mean of 3.63. It was also established that the use of automation of revenue collection system increases the revenue collection as shown by a mean value of 3.48. In conclusion, there is a direct relationship between internet payment system, electronic billing machine, mobile payment system and tax compliance. The study recommends that URA should adopt the use internet payment system to allow tax officers to issue assessments and refunds more quickly and lower corruption by reducing face-to-face interactions. URA should adopt the use mobile tax payment system so that clients can pay tax easily from anywhere by use of their mobile phone. In addition,EBM should be provided to different business enterprises across the country for easy accessible by customers, so that quick service and convenience is maintained hence increasing tax compliance.