Electronic Tax System and Local Revenue Collection Performance: A Case Study of Uganda Revenue Authority
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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.