Faculty of Business and Management

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http://hdl.handle.net/20.500.12493/14811

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Browsing Faculty of Business and Management by Author "Ayugi Irene"

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    Taxpayers’ Awareness on Tax Compliance in Local Governments in Uganda, A Case of Lira District
    (Kampala International University, 2023-10) Ayugi Irene
    Tax is a very important aspect of any country. Revenue collected from taxpayers’ (taxes) enables the district to provides services for its citizens and also developing its economy. The study was about the relationship between taxpayers’ awareness and tax compliance in local government, a case of Lira district. The specific research objectives were; to establish the relationship between understanding tax laws and tax compliance in local government, a case of Lira district, to determine the relationship between the knowledge of tax regulations and tax compliance in local government, a case of Lira district and to establish the relationship between knowledge of tax obligations and tax compliance in local government, a case of Lira district.The study used descriptive and correlation research design which explored both qualitative and quantitative approaches. Questionnaire and interview as methods of data collection were used. The research used purposive and simple random sampling techniques to determine the sample size. The data collected was analyzed using the SPSS computer program and 172 respondents participated in the study. The findings of the study revealed that; there was a positive correlation betweenunderstanding tax laws and tax compliance (t=0.895**, P-value<0.05), there is a positive correlation between the knowledge of tax regulations and policies and tax compliance(t=0.903**,P-value<0.05); there is a positive correlation betweenknowing tax obligation and tax and tax compliance(t=0.919**, P-value<0.05). This study concluded that there is a positive correlation between the understanding tax laws and tax compliance. In other wards understanding tax laws contributes to the tax compliance. It was also concluded that there is a positive correlation between knowledge of tax regulations and tax compliance. Then finally the study showed that there is a positive correlation between the knowing tax rights and obligation and tax compliance. This recommends that the compliance of taxpayers’ in Lira district may be improve by holding tax training, seminars and workshops focused at enhancing tax laws, tax regulations and tax obligations in order to maximum tax payers’ compliance.