Tax Control and Revenue Growth in Local Governments in Uganda: A Case of Nansana Municipal Council-Wakiso District
Abstract
The study was carried on tax administration on revenue growth, based on three objectives including the influence of tax control on revue growth in Nansana Municipal Council. The study used social Influence Theory and tax compliance theory. The study used a cross-sectional survey design and a sample of 69 respondents including finance committee, finance department and tax enforcement officials. Results indicate that, based on Pearson correlation coefficient, a moderate significant positive relationship between tax control and Revenue Growth, The R-value represented the simple correlation and is 0.713a, which represents an average degree of correlation. The adjusted R-squared was a corrected goodness-of-fit (modal accuracy) it identifies the percentage of variance in the dependent variable; Revenue Growth is explained by the independent variable tax control. From table, tax control explains 50.5% of variations in loyalty (Adjusted R-square = 0.505).
Effective tax control is interlinked and critical for enhancing revenue growth, reducing tax burdens, and promoting economic development. Simplifying tax regulations, adopting digital tools, and fostering collaboration between public and private sectors are essential strategies for achieving these goals. Policymakers should develop comprehensive tax strategies that enforce compliance while supporting economic growth and public trust in the tax system. The study therefore recommends that in order to enhance revenue growth and economic development, local governments should simplify tax regulations, invest in tax education and training, and develop digital tax planning tools. Fostering public private collaboration and introducing incentives for effective tax planning will support businesses in optimizing their tax liabilities as well as enforcing mechanisms and modern technology that reduce tax evasion and improve efficiency.
How to Cite This Article
Ashraf Sendagire, Kakundwa Naome, Lule Simon (2024). Tax Control and Revenue Growth in Local Governments in Uganda: A Case of Nansana Municipal Council-Wakiso District . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 5(5), 475-479.