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Metropolitan Journal of Academic and Applied Research

E-Governance And Public Service Delivery: A Case Of Uganda Revenue Authority

Authors: Ssengabi Vicent1 , Kamugira Pophia2

Journal: Metropolitan Journal of Academic and Applied Research (MJAAR)

Volume/Issue: Volume 5 - Issue 5

Published: 04 Jun 2026


Abstract

This study investigated the relationship between e-governance and public service delivery at Uganda Revenue Authority (URA). Using a descriptive and correlational research design, data were collected from 172 respondents including taxpayers, URA staff, and corporate clients. E-governance was operationalized through three dimensions: e-service accessibility, digital transparency, and online tax compliance systems. Service delivery was measured by service efficiency, accuracy, and user satisfaction. Descriptive statistics, Pearson correlation, and multiple regression analyses were employed. Results indicated that e-governance positively and significantly predicts service delivery (β = 0.587, R² = 0.481, F = 44.31, p < 0.001). Online tax compliance systems were the strongest predictor (β = 0.341, p < 0.001). The study recommends scaling up digital infrastructure and digital literacy programs to maximize the service delivery benefits of e-governance at URA.
Keywords

E-governance, service delivery, Uganda Revenue Authority, digital transparency, e-services, tax compliance.

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