Monitoring Taxpayers’ Compliance and Local Revenue Performance in Local Government: A Case of Lira District Local Government
Abstract
The purpose of the study is to examine the relationship between monitoring taxpayers’ compliance and local revenue performance in local government: a case of lira district local government, Uganda. A cross sectional descriptive survey design was used and data were gathered from 169 out of 191 tax administrators composed of technocrats and political leaders from Lira district. The study revealed that there is a positive significant (0.727) relationship between Monitoring Taxpayers’ compliance and Local Revenue Performance in Lira District Local Government. The study was largely quantitative in nature and data collection was done at a single point in time which does not allow for changes in behavior over time. The study is limited by factors like the study being largely quantitative in nature, data collection was done at a single point in time which does not allow for changes in behavior over time and considered only Lira district local Government. Future studies should consider being longitudinal in nature as well as extending to other local government districts of Uganda. The Practical implications is to improve Local revenue performance in local government, Local government should consider empowering of taxpayers with relevant knowledge and skills considered vital in the expedition of their tax obligations with easy and to enable them be aware of their moral obligation to register for tax purposes, report promptly for tax purposes, timely payment of tax obligation and there should be massive sensitization programs to increase awareness, educate the public and remind taxpayers that they are partners, as opposed to mere subjects forced to pay taxes. This study contributes to literature in the areas of monitoring taxpayers’ compliance and local revenue collection performance.
Keywords: Taxation, Monitoring, Taxpayers’ Compliance, Local Revenue and performance![Download the IISTE publication guideline!](https://www.iiste.org/sub/iiste_footer_journal.jpg)
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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