Publications

Research outputs, reports, policy briefs and knowledge products from KIU scholars and partners.

2023 Faculty of Business and Management IDOSR JOURNAL OF HUMANITIES AND SOCIAL SCIENCES

Taxpayers’ Awareness and Tax Compliance in Local Governments, A Case of Lira District.

Irene Ayugi1*, Micheal Manyange2, Nyambane David3 and Okello Simon Peter4

The study aimed to investigate the relationship between taxpayers' awareness and taxcompliance in local government, specifically in Lira district. The research objectivesincluded establishing the relationship between understanding tax laws, knowledge of taxregulations, and knowledge of tax obligations. The study used a correlational researchdesign, using questionnaires and interviews for data collection. The sample size wasdetermined using purposive and simple random sampling techniques. The data wasanalyzed using SPSS software, and 172 respondents participated. The findings showed apositive correlation between understanding tax laws and tax compliance. In other wards,understanding tax laws contributes to tax compliance. Knowledge of tax regulations andpolicies also positively correlates with tax compliance. Finally, knowing tax rights andobligations positively correlates with tax compliance. The study recommends that thecompliance of taxpayers in Lira district be improved through tax training, seminars, andworkshops aimed at enhancing tax laws, regulations, and obligations. This would helpmaximize tax payers' compliance