Corporation Tax Administration And Revenue Performance A Case Study: Uganda Revenue Authority Kampala City Council Authority Makindye Division From 2001-2005

ABSTRACT

The study set to examined the relationship between the relationship between

corporation tax administration and revenue performance. The study used a crosssectional

suJYey design. This design was adopted so as to exhaustively study the

variables "ithin the stipulated time lor the Degree research. The research

instruments \ere sclJ~administered questionnaires. Stratified Simple random

sampling method was used to select respondents fi"om the sample size of 354 and the

response rate was 232 which were 65%. This was considered satisfactory. The results

reveal significant positive relationships between Tax Identification, Sensitization,

Collection J>roecdurcs And Corporation Taxes Assessment and Revenue Performance.

From the results conclusions were drawn. It was clear fi·om the statistics that tax

identification explains most of the variance in revenue pCiformance. This was

ltJrther veri lied using the regression model. As such, there is need to emphasize

training in tax identification among others to boost corporate tax revenue in the

eastern region. The researcher noted that a number of weaknesses existed thus

limiting voluntary compliance. This posed an uphill challenge of generating enough

tax revenue· lhllll non-consenting citizens in a poor and increasingly open Ugandan

economy. I lm ing explored constraints limiting cmporation tax performance,

the study propnsed numerous recommendations which could aid to improve the

system. 1:or instance. in order to register tangible success, corporation tax-gap could

be minimi/ed through a combined cil(Ht by political leadership and repositioning of

liRA in the way it did its business with the realities ofbusiness environment.