• Login
    View Item 
    •   Mak IR Home
    • College of Business and Management Sciences (CoBAMS)
    • School of Economics (SE)
    • School of Economics (SE) Collections
    • View Item
    •   Mak IR Home
    • College of Business and Management Sciences (CoBAMS)
    • School of Economics (SE)
    • School of Economics (SE) Collections
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Determinants of tax revenue collection in Uganda

    Thumbnail
    View/Open
    Masters research report (1.105Mb)
    Date
    2022-12
    Author
    Nonswata, Betty
    Metadata
    Show full item record
    Abstract
    The low tax revenue is a problem for economic growth, development and one major explanation of high budget deficits in Uganda. The main objective of this study is to empirically examine the major determinants of tax revenue collections in Uganda for the period ranging from 1990-2021, using the autoregressive distributed lag (ARDL) approach. The results reveal that in the long run Gross Domestic Product (GDP) per capita income and share of services positively and significantly affect tax revenue. However, exchange rate and urbanization exerted a negative and significant influence. In the short run, the lag of GDP per capita and lag of urbanization have a positive effect on tax revenue in Uganda while the differenced lag of urbanization has a negative effect on tax revenue. Finally, the study recommends measures such as a boost in per capita income growth through increase in education and job skills and building of good infrastructure including telecommunications to make it possible to massively expand the economy.
    URI
    http://hdl.handle.net/10570/11628
    Collections
    • School of Economics (SE) Collections

    DSpace 5.8 copyright © Makerere University 
    Contact Us | Send Feedback
    Theme by 
    Atmire NV
     

     

    Browse

    All of Mak IRCommunities & CollectionsTitlesAuthorsBy AdvisorBy Issue DateSubjectsBy TypeThis CollectionTitlesAuthorsBy AdvisorBy Issue DateSubjectsBy Type

    My Account

    LoginRegister

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    DSpace 5.8 copyright © Makerere University 
    Contact Us | Send Feedback
    Theme by 
    Atmire NV