Corporation tax administration and revenue performance Uganda Revenue Authority in Eastern Uganda

Abstract

The study set out to examine the relationship between the relationship between corporation tax administration and revenue performance. The study used a cross-sectional survey design. This design was adopted so as to exhaustively study the variables within the stipulated time for the Masters Degree research. The research instruments were self-administered questionnaires. Stratified Simple random sampling method was used to select respondents from the sample size of 217 and the response rate was 61%. This was considered satisfactory. The results revealed a significant and positive relationships between Taxpayer Identification, Sensitization, Tax Assessments, Collection Procedures And revenue performance of corporation tax. It was clear from the statistics that taxpayer identification explains most of the variance in revenue performance. This was further verified using the regression model. As such, there is need to emphasize training in taxpayer identification among others to boost corporate tax revenue in the eastern region.