Mubaale, Peter, Kafuko2018-11-172018-11-172006Mubaale, P. K. (2006). An Assessment of Factors Affecting Direct Tax Revenue in Uganda. Uganda Martyrs University, Nkozi: Uganda Martyrs University.http://hdl.handle.net/20.500.12280/1063MUBAALE PETER KAFUKO (2006-03-MSCDE-PT- 041) An Assessment of Factors Affecting Direct Tax Revenue in Uganda This study investigated the factors that affect direct tax revenue in Uganda. The factors included per capita income, the tax rate, tax administration and the size of the informal economy. Specifically, the study sought to examine the effects of these factors on direct domestic tax revenue and identify challenges to direct domestic tax revenue in Uganda. A correlation research design was adopted and primary data were collected through interviews. A total of 100 respondents including staff, managerial and senior tax officials from Uganda Revenue Authority (URA) and Ministry of Finance, Planning and Economic Development (MFPED) participated in the study. Simple random and purposive sampling techniques were used to select respondents. The data were analysed using the statistical Package for the Social Sciences (SPSS). The research findings revealed that per capita income and tax administration facilitation were the major economic factors that positively affected direct tax revenue in Uganda. On the other hand, political interference and corruption were significant challenges to direct tax revenue in Uganda. The study concluded that economic factors affected direct tax revenue in Uganda. Finally, the study recommended autonomy of URA, introduction of an effective human resource management policy, institutionalization of e-services and automation, stepping up taxpayer outreach 152 and education to understand the civic responsibility of paying taxes and, reorganising tax administration by type of taxpayer to increase efficiency and effectiveness. Key words: Tax, Revenue, UgandaenTaxRevenueUgandaThesis