Table of Contents
Page
Title Page ......................................................................................... i
Declaration ..................................................................................... ii
Approval ....................................................................................... iii
Dedication ..................................................................................... .iv
fcknowledgn1ent ............................................................................ v
Table of Contents ............................................................................. vi
List of Acronyn1s ........................................................................... .ix
CHAPTER ONE: INTRODUCTION ........................................................................................................ 1
1.1 Background ............................................................................. 1
1.1.1 Legal and Institutional Frame Work on Taxation in Uganda .............. 3
1.1.2 Specific Legal Frame Work For Taxation In Uganda ......................... 5
1.2 Statement on the Problem ........................................................... 6
1.3 Purpose of the Study ................................................................. 6
1.4 Objectives of the Study .............................................................. 7
1.5 Scope of the Study ..................................................................... 8
1.6 Significance on the Study ............................................................ 8
1.7 Methodology .......................................................................... 9
1.8 Synopsis of the Chapters ............................................................ 9
CHAPTER TOW: LITERATURE REVIEW ............................................. 11
2.1 Introduction ......................................................................... .. 11
2.2 Review of Related literature ...................................................... 11
2.3 Overview ............................................................................... 17
CHAPTER THREE: CHALLENGES FACED BY URA ............................. 19
3.1 Introduction .......................................................................... 19
3.2 Internal Challenges ................................................................. 20
vi
3.2.1 Corruption ........................................................................... 20
3.2.2 Resources I Manpower .......................................................... 20
3.2.2.1 Number of Employees ......................................................... 21
3.2.2.2 Quantity of Employees ....................................................... 21
3.2.3 Technological Challenges ......................................................... 22
3.3 External Challenges ................................................................ 23
3.3.1 Tax Evasion ........................................................................... 23
3.3.2 Formulation of Poor Tax Policies ................................................ 24
3.3.3 Political Instability ................................................................. 25
3.3.4 Global Factors ........................................................................ 26
3.3.4.1 Political Factors .................................................................. 26
3.3.4.2 Economic Factors ................................................................ 27
3.3.5 Smuggling of Goods ............................................................... 28
3.3.6 Poor Record Keeping by the Citizenry ........................................ 29
3.3.6.1 Lack of Records ................................................................ 29
3.3.6.2 Improper and Unreliable Records .......................................... 29
3.3. 7 Agricultural Based Economy .................................................... 30
3.4 Overvievv ........................................................................... 31
CHAPTER FOUR RECCOMENDATIONS & CONCLUSION ................. 33
4.1 Introduction ........................................................................ 33
4.2 Policy Recommendations ...................................................... 33
4.2.1 Economic Growth and tax efficiency Improvement .................... 33
4.2.2 Simplification of the Tax System ............................................. 34
4.2.3 Simplification of tax administration ........................................ 33
4.2.4 More technical Reviews for the 2009 I 10 tax proposals ................ 34
TUMBO, W (2021). The Challenges Faced By Uganda Revenue Authority (U.R.A) In Achieving Its Goals. Afribary. Retrieved from https://afribary.com/works/the-challenges-faced-by-uganda-revenue-authority-u-r-a-in-achieving-its-goals
TUMBO, WAITHAKA "The Challenges Faced By Uganda Revenue Authority (U.R.A) In Achieving Its Goals" Afribary. Afribary, 04 Jun. 2021, https://afribary.com/works/the-challenges-faced-by-uganda-revenue-authority-u-r-a-in-achieving-its-goals. Accessed 07 Sep. 2024.
TUMBO, WAITHAKA . "The Challenges Faced By Uganda Revenue Authority (U.R.A) In Achieving Its Goals". Afribary, Afribary, 04 Jun. 2021. Web. 07 Sep. 2024. < https://afribary.com/works/the-challenges-faced-by-uganda-revenue-authority-u-r-a-in-achieving-its-goals >.
TUMBO, WAITHAKA . "The Challenges Faced By Uganda Revenue Authority (U.R.A) In Achieving Its Goals" Afribary (2021). Accessed September 07, 2024. https://afribary.com/works/the-challenges-faced-by-uganda-revenue-authority-u-r-a-in-achieving-its-goals