Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Tax Administration And Tax Revenue Performance In Kampala: A Case Of Kampala City Council Authority (KCCA)
Ndegwa Beatrice Gatwiri, Zikusooka Enock
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 6 |
| Published | 30 June 2026 |
| ISSN | 3006-4384 |
Abstract
This study examined the relationship between tax administration practices and tax revenue performance at Kampala City Council Authority (KCCA) in Uganda. The study was guided by objectives to assess the effect of taxpayer registration systems on revenue collection, to examine the influence of tax enforcement mechanisms on compliance and revenue performance, and to determine the relationship between tax education and taxpayer compliance. A correlational and descriptive research design was employed. A sample of 180 respondents comprising KCCA tax administrators, registered taxpayers, and tax professionals was selected from a target population of 380. Questionnaires and interview guides were used for data collection. Data were analyzed using descriptive statistics, Pearson's correlation, and multiple linear regression using SPSS Version 26. Findings indicate that taxpayer registration (β=0.398, p
Keywords
Tax administration
tax revenue performance
taxpayer registration
tax enforcement
tax education
KCCA
Kampala
Uganda
local government revenue
Cite This Article
Ndegwa Beatrice Gatwiri & Zikusooka Enock (2026). Tax Administration And Tax Revenue Performance In Kampala: A Case Of Kampala City Council Authority (KCCA). Metropolitan Journal of Academic Multidisciplinary Research, 5(6). https://journals.miu.ac.ug/pages/article.php?article_id=499
More in This Issue
View full issue →
1
Cash Management And Organizational Growth In Bugisu Co-Operative Union
Cash Management
Organizational Growth
Co-operative Union
Cash Flow Planning
2
Corporate Taxes And The Business Expansion Of Small Enterprises In Kampala Central Division
Corporate taxes
business expansion
small enterprises
Kampala Central Division
3
Design And Development Of An Automated Restaurant Management System: A Case Study Of Tendo Restaurant
Automated Restaurant Management System
Point-of-Sale
Inventory Management
Systems Development Life Cycle
4
Development And Implementation Of An Integrated Cashless Rent Management System: Case Study Of Kampala Capital City Authority
Cashless Rent Management System
KCCA
Kampala Capital City Authority
Digital Payment
5
Digital Taxation And E-Commerce Growth Among Kasita Traders In Kampala, Uganda
Digital Taxation
E-Commerce Growth
Kasita Traders
URA