| The role of tax administration in improving the contribution of tax revenue to Gross Domestic Product has gained considerable attention over the past decade or so. Economists, scholars, governments, and international organizations are emphasizing the need for improved tax administration in increasing government revenues. Developed countries have, to a large extent, been able to enjoy the benefits of improved tax administrations, and developing countries seem to be following suit. The latter, however, still encounter various constraints in the struggle to improve tax administration. The goal of this thesis is to discuss ways in which tax administration can be strengthened. To achieve this objective, the thesis discusses the problems faced by tax administrators universally, the causes of these problems, and possible solutions thereto. The thesis then focuses specifically on the Uganda Revenue Authority and suggests ways in which the Authority can reform its organizational structure and procedures. |
