| dc.description.abstract | This study was based on SMEs in Lira municipality and was meant to assess the relationship between tax administration system (Tax education, Tax registration and Tax assessment) and Tax compliance (Tax filing, Tax reporting and Tax payment) among SMEs in Lira Municipality. By undertaking a multi-methodological approach analyzing perceived quantitative and qualitative data, the study used a sample size of 173 SMEs in Lira Municipality (Central division). The finding of the study revealed that tax education is significantly associated with two major components of tax compliance (tax filing and tax reporting) but does not significantly relate to tax payment. It was revealed that, identification of legal tax payers is statistically significant and positively correlated to tax compliance (tax filing, tax reporting and tax payment) at 99% level of confidence. Tax assessment components (record keeping, skilled personnel of URA on tax assessment, information requirement by tax payers and tax assessment methods used by URA) are seen to be significantly positively associated with tax compliance. Finally, compliance cost has a positive effect on tax compliance and significantly predicts tax compliance. In this regard, tax policy makers, Uganda Revenue Authority, tax payers, managers of different companies need to consider proper education channels, mode of registering tax payers, best assessment methods and reduce compliance costs to motivate tax payers to voluntarily comply with tax filing, registration and payment. | en_US |
