Analysis of the effectiveness of corporate restructuring of parastatals in Uganda: a case of Uganda Revenue Authority

Abstract

The purpose of the study was to analyze corporate restructuring for more effective performance in organizations basing on the following specific objectives; to establish the effectiveness of corporate restructuring of parastatals in Uganda, to examine the challenges faced during corporate restructuring in URA, and to design strategies for more effective corporate restructuring for other parastatals intending to restructure.

This study used a cross sectional research design where both qualitative and quantitative data was collected. The population of the study comprised of 80 staff at URA Nakawa head office. Out of which a sample of 66 respondents were selected for the study using the Krejcie and Morgan’s table (1970). The study used both secondary and primary data sources. Secondary data is collected from accessible records such as published journals, textbooks, magazines, dissertations, Internet and newspapers, especially for the literature review chapter. Primary data was collected direct from the field use a questionnaire method as a quantitative approach and an interview guide as a qualitative approach. Content analysis was used to analyze the secondary data. Statistical packages like SPSS and excel was used to analyze the quantitative data.

The main purpose of the restructuring was to reposition itself in the tax administration service, URA has bolstering internal resources with additional experience and talent, URA opened by several branches for effective revenue collection, URA has automated all its operations for effective revenue collection, and URA is an authority with its own board of directors and very professional commissioners and managers who only act in the interest of the state and the organization.

The study recommended that the complexity of the restructuring process demands a careful, realistic and well documented process of change for its effectiveness, and Strategic multi-lateral communication of the restructuring at all levels of the process should be considered.