Abstract:
The study focused on examining the relationship between tax administrations, perceived
ease of assessments, perceived usefulness, tax payer attitude and tax compliance in Kampala city tax districts. This was done by developing a conceptual framework, which
relates tax administration, taxpayer attitude, perceived ease of assessments, perceived
usefulness and tax compliance. Specific objectives were developed to establish how the
variables of the study are related.
A correlation research design and a cross sectional field survey was used to answer the
research questions. Data was gathered using a short self administered questionnaire.
Selected taxpayers (firms) in all the four tax districts of Kampala city were sampled purposively. Data was analyzed using SPSS.
The study revealed that tax administration, perceived ease of assessment, perceived
usefulness, taxpayer attitude and tax compliance are significantly positively related to tax
compliance.
The study concludes that the tax administration, perceived ease of assessment, perceived usefulness, taxpayer attitude greatly influence tax compliance and therefore an
improvement in any of the study variables would lead to an improvement in tax compliance.
