Corporation Tax Administration And Revenue Performance. A Case Study Of Ura In Jinja District

TABLE OF CONTENTS

DECLARATION ........................................ ........ ..... ...................................................................................... i

APPROVAL ............................................................................... ......... ............................................... ........ ii

TABLE OF CONTENTS ................................................. ............................................................................. iii

ACKNOWLEDGEMENT ............................................................................................................................. v

CHAPTER ONE .......................................................................................................................................... l

1.0 lntroduction ................................................................................................................................... l

1.1 Background to study .............................................................. ............ ........................................... 1

1.2 Statement of the problem ............................................................................................................. 4

1.3 Purpose of the study ........................................................ ................. ..................................... ....... 4

1.5 Research Questions ........................... ............. .... .................. ......................................................... 4

1.6 Scope of the Study ......................................................................................................................... 5

1.6.1 Subject Scope ............................................................................................................................. 5

1.6.2 Geographical scope .................................................................................................................... 5

1.6.3 Time scope ................................................................................................................................. 5

1. 7 Significance of the Study ..................... .... ........................................................................ .............. 5

1.8 Justification of the study ....................................... ........................................................................ 6

1.9 Conceptual Framework ................................................................. ................................................ 6

CHAPTER TWO ..................................................................................................................... .................... 8

LITERATURE REVIEW ........................................... ........ ............................................................................ 8

2.0 lntroduction ........................................................... ................... , .................................................... 8

2.1 Relationship between corporation tax administration and revenue performance ............... ....... 8

2.2 Relationship between tax Assessment and revenue performance ............................................ 10

2.3 Relationship between sensitisation and revenue performance ................................................. 12

2.4 Tax payer ldentification .......................................................................................... ..................... 13

2.5 Collection Procedures ..................... ................................................................................ ............ 13