{"id":"https://openalex.org/W4387136223","doi":"https://doi.org/10.37602/ijrehc.2023.4509","title":"ELECTRONIC BILLING MACHINES AND REVENUE COLLECTION PERFORMANCE OF UGANDA REVENUE AUTHORITY","display_name":"ELECTRONIC BILLING MACHINES AND REVENUE COLLECTION PERFORMANCE OF UGANDA REVENUE AUTHORITY","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4387136223","doi":"https://doi.org/10.37602/ijrehc.2023.4509"},"language":"en","primary_location":{"id":"doi:10.37602/ijrehc.2023.4509","doi":"https://doi.org/10.37602/ijrehc.2023.4509","is_oa":true,"landing_page_url":"http://doi.org/10.37602/ijrehc.2023.4509","pdf_url":"http://dx.doi.org/10.37602/ijrehc.2023.4509","source":{"id":"https://openalex.org/S4387288582","display_name":"International Journal of Research in Education Humanities and Commerce","issn_l":"2583-0333","issn":["2583-0333"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://dx.doi.org/10.37602/ijrehc.2023.4509","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5092961035","display_name":"KIBUUKA","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"KIBUUKA","raw_affiliation_strings":["University in Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University in Uganda","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112640133","display_name":"R. M.","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"R. M.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113010863","display_name":"Muhamad Ssendagi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"SSENDAGI M","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5092961036","display_name":"A NYANZI","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"NYANZI A","raw_affiliation_strings":["University in Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University in Uganda","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5158407018","display_name":"H. M BUWULE","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"BUWULE, H. M","raw_affiliation_strings":["University in Uganda"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University in Uganda","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.1767,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.56600297,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"04","issue":"05","first_page":"106","last_page":"116"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9746000170707703,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9746000170707703,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.01860000006854534,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0034000000450760126,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/uganda-revenue-authority","display_name":"Uganda Revenue Authority","score":0.9139999747276306},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.8679999709129333},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5809999704360962},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.38199999928474426}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.8464170098304749},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6144933700561523},{"id":"https://openalex.org/C158561033","wikidata":"https://www.wikidata.org/wiki/Q7318015","display_name":"Revenue assurance","level":4,"score":0.5051541924476624},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.458615779876709},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4147435128688812},{"id":"https://openalex.org/C91887955","wikidata":"https://www.wikidata.org/wiki/Q5362092","display_name":"Revenue model","level":3,"score":0.41165193915367126},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37602/ijrehc.2023.4509","doi":"https://doi.org/10.37602/ijrehc.2023.4509","is_oa":true,"landing_page_url":"http://doi.org/10.37602/ijrehc.2023.4509","pdf_url":"http://dx.doi.org/10.37602/ijrehc.2023.4509","source":{"id":"https://openalex.org/S4387288582","display_name":"International Journal of Research in Education Humanities and Commerce","issn_l":"2583-0333","issn":["2583-0333"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37602/ijrehc.2023.4509","doi":"https://doi.org/10.37602/ijrehc.2023.4509","is_oa":true,"landing_page_url":"http://doi.org/10.37602/ijrehc.2023.4509","pdf_url":"http://dx.doi.org/10.37602/ijrehc.2023.4509","source":{"id":"https://openalex.org/S4387288582","display_name":"International Journal of Research in Education Humanities and Commerce","issn_l":"2583-0333","issn":["2583-0333"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INTERNATIONAL JOURNAL OF RESEARCH IN EDUCATION HUMANITIES AND COMMERCE","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387136223.pdf","grobid_xml":"https://content.openalex.org/works/W4387136223.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W1492127447","https://openalex.org/W1791587663","https://openalex.org/W2100408980","https://openalex.org/W2118979419","https://openalex.org/W2164354061","https://openalex.org/W2320048475","https://openalex.org/W3124004764","https://openalex.org/W7060944365"],"related_works":["https://openalex.org/W3022775772","https://openalex.org/W2797347926","https://openalex.org/W4388654386","https://openalex.org/W4410347410","https://openalex.org/W4323060377","https://openalex.org/W4393190880","https://openalex.org/W3171098165","https://openalex.org/W7200859191","https://openalex.org/W7198292916","https://openalex.org/W4403437377"],"abstract_inverted_index":{"The":[0],"aim":[1],"of":[2,42,86],"the":[3,8,19,46,55,84],"study":[4],"was":[5,29],"to":[6,36,69,79],"investigate":[7],"relationship":[9],"between":[10],"electronic":[11,63,87],"billing":[12,64,88],"machines":[13,65,89],"and":[14,32,58,82,97,99],"revenue":[15,70,102],"collection":[16,71,103],"performance":[17,72],"at":[18,45,73],"Uganda":[20,75],"Revenue":[21,76],"Authority":[22,77],"(URA).A":[23],"descriptive":[24],"cross-sectional":[25],"survey":[26],"research":[27],"design":[28],"utilized.Semi-structured":[30],"questionnaires":[31],"interviews":[33],"were":[34,52],"used":[35],"collect":[37],"data":[38],"from":[39],"a":[40],"sample":[41],"URA":[43],"employees":[44],"head":[47],"office,":[48],"Nakawa":[49],"division,":[50],"Kampala.Data":[51],"analyzed":[53],"using":[54],"narrative,":[56],"descriptive,":[57],"Pearson":[59],"correlation.Findings":[60],"revealed":[61],"that":[62,91],"are":[66,94],"significantly":[67],"related":[68],"URA.":[74],"needs":[78],"continuously":[80],"educate":[81],"encourage":[83],"use":[85],"so":[90],"tax":[92],"bills":[93],"generated":[95],"faster":[96],"accurately":[98],"consequently":[100],"boost":[101],"performance.":[104]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-09-29T00:00:00"}
