Causes Of Low Presumptive Tax Compliance In Uganda A Case Study Of Nakawa Division

ABSTRACT On its inception and adoption, thereafter, presumptive tax became controversial and very difficult tax head to administer and collect. Government through the Uganda Revenue Authority has taken steps to sensitize the taxpayers about the implications, benefits verses costs and why it decided to introduce this tax head. Contemporarily it is evident that presumptive tax maintained a very low growth rate pf presumptive tax compliance against the expectation of the Uganda Revenue Authority forecast and targets. Consequently a survey research was done on purposively selected categories of pr…