The Effectiveness of Tax Revenue Collection for Public Sector Services in Nakawa Division, Kampala District

Abstract

The main purpose of the study is to evaluate the effectiveness of the tax revenue collection in Nakawa division. This study was guided by the following specific objectives; To evaluate the effectiveness of tax education to tax payer’s in Nakawa division. To evaluate the effectiveness of tax collection facilities in Nakawa division. To evaluate the effectiveness of tax collectors in Nakawa division. This study was undertaken using a cross sectional qualitative survey design. The researcher used this design because it allows the researcher to compare many different variables at the same time (Sekaran, 2003). The researcher employed empirical research because it allows the study settings to be non-controversial and with minimal research interference with the study settings. The study adopted self-administered questionnaire and interview guide. The findings reveal that the respondents disagreed that tax education is delivered regularly. This means that tax education in public sectors in Nakawa division is not delivered regularly. This could be because the personnel and the authority responsible for data collection and education are not doing the right thing to ensure even and effective tax education to tax payers. The findings revealed that tax education in most public sectors in Nakawa division is not delivered using appropriate adult learning methods. The findings also reveal that the results revealed that majority (72.6%) of the respondents disagreed that tax collectors are regularly monitored and evaluated on their performance. The concluded that tax collector’s public sectors in Nakawa division are not regularly monitored and evaluated on their performance. The study recommended that the tax collectors should be highly motivated. For example, they should be given moral support from the Nakawa division employees. Motivation should also be in form of incentives like high salaries, high wages adequate security or protection from the would be threats to the lives of the tax collectors.