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Abstract
Uganda has implemented a number of reforms aimed at increasing domestic revenue collection. Such reforms include introduction of the Value Added Tax (VAT), increasing income tax rates and tax administration reforms, among others. This study aimed at examining the relationship between the number of registered tax payers and net revenue collection in Uganda and analyzed the relationship between tax to GDP ratio and net revenue collection in Uganda. The study employed a correlation design as one design that measures the relationship between two variables without controlling either of them. Findings indicated that there has been a significant improvement in tax compliance management in Uganda, Uganda Revenue Authority (URA) has put in a lot of efforts to encourage tax payers to register, and the net revenue collection registered growth from 9715 billion UGX in 2014/15 to 12,719 billion UGX in 2016/17 (Authority, 2017), improvement in the number of registered tax payers perfectly increases on the net Revenue collection in Uganda and that Tax to GDP ratio of Uganda has no significant influence on the net revenue collection since it is also evident that it is below the Sub-Saharan Africa average of approximately 16 percent. It was concluded that the government through URA should continue with their efforts of encouraging taxpayers to register since they play a perfect significant role towards revenue collection in Uganda and The government should continue with its efforts of sensitizing tax payers to register since this would continue to improve on tax compliance and management in Uganda.