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ELECTRONIC TAX MANAGEMENT STRATEGIES AND REVENUE PERFORMANCE BY UGANDA REVENUE AUTHORITY

CHAPTER ONE: GENERAL INTRODUCTION

This study is about electronic tax management strategies and revenue performance by Uganda revenue authority, in this study Electronic tax management strategies is the independent variable and will be measured by Electronic tax filing which is measured in terms of Online tax-assessments, Online issuance of TIN and Online assessment validation. The other key dimension of the independent variable is Electronic tax payments, which will be measured in terms of; Electronic cash transfers, Electronic payment verification and Electronic payment certification, while Electronic invoicing and receipting will be viewed in the lens of Electronic invoicing and Electronic receipting, while the dependent variable is Revenue Performance which will be measured by Financial performance, Customer satisfaction and Growth.

This chapter will cover background to the study, statement of the problem, objectives of the study, research hypotheses, scope of the study, justification of the study, definition of key terms and conceptual framework

• Background

This section presents the background of study in areas of Historical background of the study, theoretical background, conceptual and contextual background.

1.1.1 Historical background of the study

Taxation has been a part of human societies since ancient times (Urton, & Chu, 2019), In ancient Mesopotamia, one of the earliest recorded civilizations, taxes were collected in the form of agricultural produce (Blanton, 2019). The state levied taxes on crops such as barley, wheat, and livestock, which were collected by government officials. Taxes were used to support the ruling elite, maintain infrastructure, and finance public projects (Sadress, 2019).  In ancient Egypt, taxes were collected in the form of labor, with citizens required to work on public projects. In ancient Greece and Rome, citizens were required to pay taxes in the form of money, which was used to fund public goods and services (Chisholm et al., 2019).

During the Middle Ages, European monarchs began to establish more centralized systems of revenue collection, with the creation of professional tax collectors and the introduction of new taxes, such as the poll tax and the land tax (Prichard, 2019). In the 18th and 19th centuries, many countries, such as the United States, established more formal systems of revenue collection with the creation of income taxes and other forms of direct taxation (Cifani, 2019). In the 20th century, many countries began to rely more heavily on indirect taxes, such as sales taxes and value-added taxes (VAT), as a means of revenue collection. Today, most countries use a combination of direct and indirect taxes to fund government spending. Revenue collection also shifted from primarily local and regional collection to centralized collection through the creation of national tax agencies (Mawejje, & Sebudde, 2019).

Electronic tax management dates back to the late 1960s and early 1970s, when the first electronic tax filing systems were developed (Sinambela, & Putra, 2021). These early systems were primarily used by large corporations and required the use of mainframe computers and specialized software. In the 1980s, the development of personal computers and the increasing availability of computer software made it possible for smaller businesses and individuals to file their taxes electronically (Hasan, Roy, Daryanto,  & Wee, 2021). The IRS (Internal Revenue Service) started to accept electronic tax filings from individuals through the Electronic Filing Tax Program (ELF) in 1986. In the 1990s, the IRS continued to expand its electronic filing options, making it possible for tax professionals to file returns electronically on behalf of their clients and for more taxpayers to file their returns online. The IRS also began to offer online services for taxpayers, such as the ability to check the status of their refunds and make payments online (Efobi, Beecroft, Belmondo, & Katan, 2019).

In recent years, the use of electronic tax management systems has become increasingly popular, and the IRS now receives the majority of individual tax returns electronically. With the development of technology and the growing use of cloud-based software, the process of filing and paying taxes has become more convenient and efficient (Binetti, 2019)..

The evolution of electronic tax management systems technologies has been a gradual process over the centuries (Mynářová, & Alivernini, 2019). Initially, tax collection was done manually, with tax collectors going door-to-door to collect taxes in the form of goods or labor. As economies became more monetized and taxes were collected in the form of money, manual methods of tax collection were replaced by more efficient methods such as the use of tax books and ledgers (Cirera, Lage, & Sabetti, 2016).  In the 19th century, the introduction of the income tax in countries such as the United States led to the development of more sophisticated methods of tax collection, such as the use of tax forms and the establishment of tax-collecting agencies (Blanton, 2019). With the advent of computers and the internet, tax collection technologies have become increasingly digitized. Today, most countries have online systems for filing and paying taxes, and many tax agencies use data analytics and other advanced technologies to detect and prevent tax evasion. The use of Electronic Filing and Payment (EFP) systems are increasing and mandatory in some countries as it allow taxpayers to file and pay their taxes electronically (Brabham & Guth, 2017). This not only improves the speed and accuracy of tax collection, but also reduces the burden on taxpayers and tax agencies, another development is the use of blockchain technology in tax collection. Blockchain allows for secure and transparent record keeping of transactions and can potentially improve the efficiency and effectiveness of tax collection (Naveed et al., 2019).

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The use of technology in collecting taxes has become increasingly important in recent years, as it allows for more efficient and accurate tax collection (Rana et al., 2020), The main ways in which technology is used for tax collection include: Electronic filing and payment systems: Taxpayers can use online systems to file and pay their taxes electronically, which improves the speed and accuracy of tax collection and reduces the burden on taxpayers and tax agencies. Data analytics: Tax agencies use data analytics to detect and prevent tax evasion (Wachira, 2015). By analyzing large amounts of data, tax agencies can identify patterns and anomalies that may indicate tax evasion. Blockchain technology: Blockchain is a distributed ledger technology that allows for secure and transparent record keeping of transactions, this technology can potentially be used to improve the efficiency and effectiveness of tax collection by providing a tamper-proof record of transactions, Automated systems: Tax agencies use automated systems to process and analyze tax returns, which reduces the need for manual labor and increases the speed and accuracy of tax collection. Artificial Intelligence and Machine Learning: AI and ML systems are increasingly used to improve tax compliance and fraud detection, as well as to assist taxpayers with understanding and meeting their tax obligations (Soneka, & Phiri,  2019).

According to the International Monetary Fund (IMF), the average tax-to-GDP ratio for African countries is around 17%, which is lower than the global average of around 25%. However, there is significant variation among countries, with some countries having a tax-to-GDP ratio of over 30% and others having a ratio of less than 10% (Lwoga et al., 2018). In terms of specific countries, some African countries with high tax-to-GDP ratios include Botswana, Morocco, Tunisia, and South Africa Meeker, (2015), These countries have relatively well-developed economies, transparent and effective tax systems, and a high level of tax compliance. On the other hand, some African countries with low tax-to-GDP ratios include Somalia, Eritrea, and Burundi. These countries are characterized by poor economic development, fragile governance, and a lack of capacity to collect taxes. It’s worth mentioning that the tax collection in Africa is still low compared to other regions and there are efforts to improve the tax systems to increase the revenues (Moore, 2020).

In Uganda Analysis of revenue performance dates back to the colonial era, when the British government imposed various taxes on the population to fund their administration of the territory. During this time, taxes were primarily used to fund the operations of the colonial government and to support the development of infrastructure such as roads and railways (Lee & Kim, 2021). After Uganda gained independence in 1962, the government continued to rely on taxes as a primary source of revenue. The government also established a number of new taxes, such as the Value Added Tax (VAT) and the Excise Duty Tax, to support the development of the country’s infrastructure and services (Pinedo, 2018). In the 1980s and 1990s, Uganda’s economy faced significant challenges due to war and political instability, which resulted in a decline in tax revenues. However, after the return of political stability in the 2000s, the government made efforts to improve the tax system and increase revenue collection. Today, Uganda’s tax system is governed by the Uganda Revenue Authority (URA), which is responsible for the administration of taxes, including income tax, value-added tax, and excise duty. The government has also introduced various tax incentives to attract foreign investment and support the growth of the country’s economy (Efobi et al., 2019).

In recent years, the Ugandan government has been focusing on improving the tax compliance and widening the tax base through technology, digitalization and education. The government has also been working to reduce the administrative burden on taxpayers and increase transparency in the tax system (Kangave et al., 2016).

1.1.2 Theoretical background

According to Diffusion of Innovation Theory by (Rogers in 1962), diffusion is governed by four elements including the innovation itself, communication channels, time and social systems. The four elements explain the process of change as determined by employees and the whole organization.

Diffusion assumes that the propensity to adopt an innovation is primarily a function of the availability of information and the need to enhance performance of an organization. It also assumes that in the dissemination of information particularly at the local scale, personal contacts are of much greater significance than the mass media (Deligiannaki & Ali, 2020).

Diffusion of innovations theory is often simplified to concentrate solely on a product or innovation. Little attention has been paid on the complex cultural, economic, technology and other factors that determine organizational performance (Green et al., 2019).

1.1.3 Conceptual Frame Work

Electronic Tax Management Strategies refers to the use of technology and digital tools to manage the process of filing and paying taxes. It includes the use of software and online systems to prepare and file tax returns, as well as pay taxes, and track the status of tax payments (Busagala, 2020). Electronic tax management systems can automate many of the tasks associated with tax compliance, such as calculating tax liability, generating reports, and submitting returns (Bayero, 2019). These systems can also provide real-time data on tax obligations, which can help businesses to stay compliant with tax laws and regulations. Electronic tax management can improve the accuracy and efficiency of the tax management process, and also make it easier for businesses to comply with tax laws and regulations (Daniel, & Esther, 2019).

Electronic tax management can also be defined as the use of technology and digital tools to manage the process of filing and paying taxes (Takieddine& Sun, 2015). This can include using software to prepare and file tax returns electronically, as well as online systems for paying taxes and tracking the status of tax payments (Komba et al., 2016), Electronic tax management can also include the use of digital tools for tracking expenses, generating financial reports, and analyzing tax data. The use of electronic systems can make the tax management process more efficient and accurate, and can also make it easier to comply with tax laws and regulations (Wang, 2019).

Tax management refers to the process of planning and organizing one’s financial affairs in a way that minimizes the amount of taxes that must be paid. This can involve strategies such as maximizing deductions, taking advantage of tax credits, and structuring investments in a tax-efficient manner (Ghmire, 2021). Tax management can also include staying informed about changes in tax laws and regulations, and seeking the advice of a tax professional when necessary (Ajuwon, 2019).

According to Kaplan (2019), performance is a way an organization measures its achievement in line to its strategy and objectives. In this study, performance means the ability of an organization to achieve its targets. Performance is a dependent variable and it has been interpreted to represent financial performance, customer satisfaction and growth.

Performance of the organization is measured in different dynamics mainly through the ability of the organization to achieve its strategic goals and visions. Kaplan (20159) further states that the balanced scorecard is set to align business activities to the vision and strategy of the business, improve internal and external communications, and monitor business performance against strategic goals.

In this study, Revenue performance is measured in three key dimensions; Financial performance which involves the organizational ability to meet the shareholders’ expectation and perception.

When the business is able to meet the shareholders’ expectation and perception, we say the organization has performed well.

According to Carvanna,(2021) Customer satisfaction is defined as a result of comparison between what one customer expects about services provided by a service provider and what customer receives as actual services by a service provider.

Customer satisfaction is customer evaluation of service provider whether it has met their needs and expectations (Zeithaml & Bitner 2018). Anderson &fornnel, (2019) suggested they were two concepts of customer satisfaction.

In this study, the growth of the organization is measured by its ability to meet its targets and exceed them. If the organization is able to meet its targets, it has growth while if it fails to meet its target, we say it’s not growing (Grant & Meadows, 2021).

Growth of an organization is usually expanded into three sub categories, that is to say; to make profits to continue in existence (survival). Growth is the ultimate measure of success of a business. Without growth then obviously there will be no fulfilment of other objectives (Chen et al., 2021).

Revenue performance refers to the level of success that a business or organization is able to achieve Revenue is the income that a business or organization receives from its normal business activities, typically in the form of money, but it can also include other assets (Hughes et al., 2019).

Performance management is the process of evaluating and improving the performance of individuals, teams, and organizations (Seraphin, & Ivanov, 2020). It involves setting goals, establishing performance standards, monitoring progress, and providing feedback and coaching. Performance management can be applied to both individual employees and teams and can be used to evaluate performance in relation to specific tasks, projects, or overall organizational goals (Lavers & Hickey, 2019). It can include activities such as goal setting, performance appraisal, training and development, and the provision of rewards and incentives. It is a continuous process that helps organizations to align goals, measure progress, and make data-driven decisions. Performance management is often used as a tool for increasing productivity, improving efficiency, and achieving long-term organizational success (Ammirato et al., 2020).

1.2.4 Contextual background

In 1991, when URA was established, tax collection was 6.83% of GDP, amounting to UGX:133 billion. In 2015, taxes collected were 13% of GDP, amounting to UGX:11.2 trillion. URA targets to increase tax collection to at least 16% of GDP by 2020

According to the URA, (2021) Report indicates that last Financial Year 2021-22, URA collected UGX 21,659.44 billion the biggest collection in the history of our country. The revenue grew by 12.44 percent as compared to collections for FY 2020/21, which reflects a nominal growth in revenue of UGX 2,396.44 billion. However, the outturn for the year saw a net revenue collection of UGX 21,659.44 billion, short of UGX 704 billion against a target of UGX 22,363.51 billion.

The growth in revenue performance for the financial year is attributed to measures such as arrears management, expansion of the register currently at more than 2.5 million taxpayers, country wide customs enforcement initiatives, alternative dispute resolution, tax investigation initiatives among others. Domestic Taxes collections were UGX 13,664.65 billion against a target of UGX 14,662.13 billion, registering a deficit of UGX 997.48 billion and performance rate 93.20 percent. The domestic taxes collections grew by UGX 1,520.64 billion (12.52 percent) compared to last financial year.

The customs collections were UGX 8,434.36 billion against a target of UGX 8,140.49 billion, posting a surplus of UGX 294.63 billion and registering a performance of 103.62 percent. The customs collections also grew by UGX 929.25 billion compared to last financial year, with the FY2022/23 target of UGX 25.1 trillion at hand, the Commissioner General unveiled a number of key strategic measures that URA will undertake to support taxpayers to comply but also get our country out of the shame of economic dependence, and poverty (URA, 2022)

Government did not introduce any new taxes in Financial Year 2022/23 due to the need to foster speedy economic recovery. However, there are amendments in the tax legislation intended to provide clarification on ambiguous provisions and close loopholes that may lead to revenue leakage, URA will also roll out an intensive taxpayer education programme, improve service delivery, and promote transparency. This will be implemented through stakeholder collaboration especially in areas of information exchange, and third-party data integration and analysis to identify unregistered persons to expand the tax register.

In order to increase accessibility of services, URA utilise mobile tax services through the Tujenge Uganda, a mobile outreach bus that extends outreach services to taxpayers especially in areas where we do not have physical presence. URA also has acquired the second outreach bus, is the third African tax authority, after South Africa and Kenya, to launch this kind of automobile aimed at drumming up efforts to grow the tax register to at least 5 million taxpayers by 2024/25.

URA also focuses on championing process improvement using key technologies such as Electronic Fiscal Receipting & Invoicing Solution(EFRIS) and Digital Tax Stamps (DTS) to improve business efficiencies and combat revenue leakage. URA continues to advocate for faster tax dispute resolution through the Alternative Dispute Resolution (ADR) platform. This is a win-win for the tax authority and the taxpayer saving both parties legal costs and time.  We are stepping up the use of Cargo Tracking Systems, and Non-Intrusive Inspection Technologies to facilitate trade.

Table below showing the deficits and target of Uganda Revenue Authority

Uganda Revenue Authority adopted electronic tax management strategies to enable it in the management of the revenue collection however, it has been facing deficits in its collection as indicated in the table above. Uganda Revenue Authority has employed Information systems in the collection of taxes to ensure that there is compliance among the tax payers because of the user friendly systems like E-registration, e-taxation, e-Tin registration, and e-payments to reduce on the collection deficits (Kabafuzaki, 2010). Uganda Revenue Authority has continued to receive budget deficits which has been shown by the financial years 2015/2016 and 2016/2017. It has accumulated total deficits of 862 billion Ugandan shilling from 2015 to 2017 despite implementing electronic tax management strategies for the last five years.

1.2 Statement of the problem

Electronic Tax Management Strategies has been adopted by URA in order to streamlines revenue collection processes, automating manual tasks and reducing administrative burdens (Kabir, 2021). This efficiency allows for faster processing of transactions, improved accuracy, and reduced paperwork (Night, & Bananuka, 2020). It minimizes human error, eliminates redundancies, and increases productivity among revenue collection personnel and also enabling governments to identify, track, and collect revenue more effectively (Adegbie, & Akinyemi, 2020), It providing better data analytics and reporting capabilities, allowing for improved identification of tax gaps and potential areas of non-compliance and also helping in enhancing taxpayer compliance by simplifying tax processes and providing user-friendly platforms for filing returns and making payments (Beebeejaun, 2021).

The government of Uganda faces significant challenges in effectively collecting revenue, which hampers its ability to finance public services, infrastructure development, and social programs. The current revenue collection system encounters various obstacles, including administrative inefficiencies, tax evasion, inadequate enforcement mechanisms, and limited taxpayer compliance (Mayega et al., 2019). These challenges undermine the government’s capacity to generate sufficient revenue and achieve sustainable economic growth, leading to budget deficits, increased borrowing, and a limited ability to address the country’s developmental needs (Mawejje, 2019),  According to the URA, (2022) report, the net revenue collections for the first 6 months of the FY 2021/22 were UGX 10,163.09 billion against a target of UGX 11,063.90 billion, representing 45.44% of the annual target. A shortfall of UGX 900.81 billion was incurred with a performance of 91.86%. Customs tax collections in the first 6 months of the FY 2021/22 were UGX 4,076.18 billion against a target of UGX 4,102.51 billion, posting a shortfall of UGX 26.33 billion, and performance of 99.36%. However, a year to year growth of UGX 389.78 billion (10.57%) was realized this year compared to the same period in the previous Financial year 2020/21. The domestic revenue collections in the FY 2020/21 were UGX 12,144.01 billion, registering a growth of 13.71% (UGX 1,464.19 billion in real terms) in comparison to the FY 2019/20. However, the collections were below the target of UGX 14,038.18 billion by UGX 1,894.18 billion. It is against this Background that this study intends to investigate into electronic tax management strategies and revenue performance

1.3   General objective of the study

The general objective of the study is to examine the influence of electronic tax management strategies and revenue performance in Uganda.

1.4   Research Objectives

This study will be guided by the following research objectives;

1. To examine the influence of electronic tax filings on revenue performance.
2. To investigate the influence of Electronic tax payments on revenue performance.

• To examine the influence on the influence of Electronic invoicing and receipting on revenue performance.

1.4.1 Research question

1. What is the influence of electronic tax filings on revenue performance?
2. What is the influence of Electronic tax payments on revenue performance?

• What is the influence on the influence of Electronic invoicing and receipting on revenue performance?

1.5 Research hypotheses

This study aims at answering the following research hypotheses

H1: There is no significant influence of electronic tax filings on revenue performance.

H2: there is no relationship between Electronic tax payments and revenue performance.

H3: There is a strong influence of Electronic invoicing and receipting on revenue performance.

1.6 Justification of the study

The study will be carried out because of the following reasons. Uganda revenue authority being a tax collection body is responsible to deliver the targets and enable the government to meet its expenses.

Revenue collection remains a key challenge in African and Uganda in particular (Mukunda, 2017). This is mainly on account of limited tax compliance. In the last three decades, Uganda has embarked on improvements to broaden the tax base and increasing domestic revenue mobilization. Modernizing the tax administration systems is among the initiatives (World Bank, 2018b). In comparison with regional neighbours, Uganda’s tax revenue to GDP is still below the 16 per cent Sub-Saharan average and lags behind her East African Community (EAC) neighbors too (World Bank, 2018b).

1.7 Significance of the study

The findings of the study are expected to be significant in the following ways;

This study is intended to provide policy makers, that is the Ministry of Finance Planning and Economic Development and tax law makers in parliament insights to base any possible amendments to suit the local needs. This will drive voluntary compliance among tax payers.

The Uganda Revenue Authority has so far tried several means to enforce tax compliance. This study will provide additional information to URA to understand how best to enhance tax compliance among business.

To other researchers, it is important to tell the nature of the relationship between tax administration systems and tax compliance, thus this study will provide a current reference material.

To the researcher, this study will boost the knowledge on taxation and hence be a milestone in the career growth as well as academic achievements.

1.8   Scope of the study

The scope of this study will be confined to the geographical, subject and time scope. The study will concentrate on tax audit and tax evasion control and will be carried out from Uganda Revenue Authority (URA). URA is one of the subsections under the Ministry of finance and it is located at plot 95 Kampala road, Nakawa Industrial Area, Kampala, Uganda. URA is found in Nakawa Division of the city of Kampala, approximately 6.5 kilometers (4 miles), by road, east of the city centre, off of the Kampala-Jinja Highway.

The period of data to be considered from Uganda Revenue Authority will be from 2017 to 2022 this is because, during this period, Uganda Revenue Authority adopted several strategies to enhance its tax auditing strategies.

1.9 Organization of the study

The study will describe the Background, the problem statement, objectives of the study, research questions, research hypothesis, significance of the study, scope of the study justification of the study and organization of the study.

1.9. Justification of the study

Numerous studies have emerged concerning e-tax systems and their contribution to tax compliance and revenue performance.  Haryani et al. (2015),  Wasao (2014), Muturi and Kiarie, 2015. Maisiba and Atambo (2016); Simuyu and Jagongo, (2019; Ondara et al., (2016). It can be noted that, these studies were conducted outside Ugandan context which leaves a literature gap which this study intends to address. A study by Night and Bananuka,. (2020) examined the mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance; Nakitende (2019) focused on electronic tax system and tax compliance. These studies focused on electronic tax systems and tax compliance and did not focus on how e-tax strategies contribute to performance at Uganda Revenue Authority.

Thus, the purpose of this study is to examine how e-tax strategies has enhanced revenue performance at Uganda Revenue Authority.

1.10   Scope of the Study

The scope of the study includes the geographical scope, content scope and time scope.

1.10.1. Geographical Scope

The study will be carried out at Uganda Revenue Authority headquarters at Nakawa in Kampala. This case study was chosen because URA has reported on how internal controls have helped the organization achieve effective revenue performance.

1.10.2 Subject and content scope

The content of the study will focus on e-tax strategies and revenue performance. This will involve doing an assessment on how e-tax payments, e-tax filling, electronic invoicing and receipting influence revenue performance.

1.10.3 Time scope

This study covered a period of five financial years from 2018/2019, 2019/20, 2021/22. This period was considered because it was the period when URA increasingly rolled out e-tax strategies.

1.11. Operational Definitions of key terms

Electronic tax systems: This refers to the practice of using electronic means to file tax returns, carry out tax payments and issue electronic receipts and invoices.

Revenue Performance: This is a measure of an organizational revenue performance in terms of quarterly and annual tax collection.

1.12 Conceptual Framework

    Independent variable                                                           Dependent Variable                                             

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