MOBILE PAYMENT/FILING SYSTEM AND REVENUE COLLECTION PERFORMANCE OF UGANDA REVENUE AUTHORITY

Authors: Kibuuka R.M., Ssendagi M, Nyanzi A. & Buwule H. M (PhD) 

ABSTRACT

The objective of the study was to examine the relationship between the Mobile payment/filing system and revenue collection performance at URA. The study utilized a descriptive cross-sectional survey design. Semi-structured questionnaires and interviews were used to collect data from a sample of 90 URA staff at the head office, Nakawa division, Kampala. Data were analyzed using the narrative, descriptive and Pearson correlation. Findings revealed that Mobile payment/filing system is significantly related to revenue collection performance at URA. The mobile payment/filing system effectively enables location free banking and is accessible to almost anyone and provides all this with near instant confirmation – SMS Message delivery.

Keywords: Mobile payment/filing system, Revenue collection performance, Uganda Revenue Authority and Uganda.

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