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dc.contributor.authorLuyinda, William.E.
dc.date.accessioned2014-05-05T09:07:06Z
dc.date.available2014-05-05T09:07:06Z
dc.date.issued2009-10
dc.identifier.citationLuyinda, W.E. (2009). Tax administration, perceived ease of assessment, perceived usefulness and tax payer compliance: a case of Kampala City Tax Districts. Unpublished masters thesis. Makerere University, Kampala, Uganda.en_US
dc.identifier.urihttp://hdl.handle.net/10570/2615
dc.descriptionA thesis submitted in partial fulfillment of the requirements for the award of the Masters of Science Degree in Accounting and Finance of Makerere University.en_US
dc.description.abstractThe 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.en_US
dc.language.isoenen_US
dc.publisherMakerere Universityen_US
dc.subjectTax administrationen_US
dc.subjectTax payersen_US
dc.subjectKampala City Tax Districtsen_US
dc.subjectUganda Revenue Authorityen_US
dc.subjectTax complianceen_US
dc.titleTax administration, perceived ease of assessment, perceived usefulness and tax payer compliance: a case of Kampala City Tax Districts.en_US
dc.typeThesisen_US


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