EFFECT OF TAX AUDIT AND INVESTIGATION ON TAX EVASION CONTROL IN UGANDA. CASE STUDY OF UGANDA REVENUE AUTHORITY (URA)
نویسندگان
چکیده
Tax evasion has always been a challenge in many tax systems across the world and there are various reasoning on audit investigation as controller to this problem. Build this, study examined effect of control Uganda using case Revenuer Authority (URA). The population was 3000 workers URA targeted 239 where sample size 150 respondents drone from. guided by three objectives namely; examine influence desk control, investigate field determine control. A survey correlation research design used structured questionnaires were data collection. analysis done STATA presentation tables. results showed that it revealed is positive between audits with β1=0.323 P-Value 0.000 which clearly strong association On investigating found significant relationship p-value < 0.05, β2=0.185 existed determining 0.000, (β3=0.490) recommended need for look additional/extra hands-on effectual means intensifying impact compliance order consolidate government’s revenue. Key Words: Audit, Investigation, Evasion Control CITATION: Egau, B., & Mpakaniye, J. P. (2022). Effect Uganda. Case Revenue Strategic Journal Business Change Management, 9 (4), 1678 – 1689.
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ژورنال
عنوان ژورنال: Strategic Journal of Business & Change Management
سال: 2022
ISSN: ['2312-9492']
DOI: https://doi.org/10.61426/sjbcm.v9i4.2517