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Electronic Billing Machines and Revenue Collection Performance of Uganda Revenue Authority

Year: 2023

Type: article

Abstract: The aim of the study was to investigate the relationship between electronic billing machines and revenue collection performance at the Uganda Revenue Authority (URA).A descriptive cross-sectional survey research design was utilized.Semi-structured questionnaires and interviews were used to collect data from a sample of URA employees at the head office, Nakawa division, Kampala.Data were analyzed using the narrative, descriptive, and Pearson correlation.Findings revealed that electronic billing machines are significantly related to revenue collection performance at URA. Uganda Revenue Authority needs to continuously educate and encourage the use of electronic billing machines so that tax bills are generated faster and accurately and consequently boost revenue collection performance.

Source: International Journal of Research in Education Humanities and Commerce

DOI: 10.37602/ijrehc.2023.4509

Authors: KIBUUKA, R. M., SSENDAGI M, NYANZI A, BUWULE, H. M

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4387136223

FWCI: 0.177

Cites: 8

Cited by: 1

Related to: 10