ABSTRACT

The overview of uncontrolled and fluctuating level of imports in Uganda basically accredited to the tax administration system in place. The fact that taxes are the biggest sources of government revenue, custom duties constitute the biggest percentage of total tax revenue. Given Uganda's tax system and increasing the tax ratio, as part of the tax administration and management system on the varying volume of imports is deemed necessary The study was taken to have a critical look at the magnitude of the tax administration as opposed to the level of imports considered that Uganda's economy was mainly import driven. The study was zeroed down to the objectives of the research proposal. The respondents were members of the staff of the customs and excise Department of Uganda Revenue Authority (URA). A cross section of importers, some clearing Agent and to a small extent other interested members of the public selected using judgment sampling. The undertaking had good shed Nakawa internal Custom Revenue Department of the Uganda Revenue Authority as the researcher's case study. The information was therefore sought from the primary sources as well as the secondary (from available literature).