A Review of the Factors Affecting the Implementation of Uganda Revenue Authority's Risk Management Policy.

Abstract

The purpose of this study was to review the factors affecting the implementation of URA’s risk management policy. The extent to which the factors of Policy standards and objectives, policy resources, policy environment and implementers’ disposition affected implementation of the risk management policy was ascertained. The study employed a cross-sectional research design using both qualitative and quantitative methods of data collection and analysis based on a sample size of 152 respondents. The findings of the study showed that successful implementation of URA’s risk management policy was contingent upon having clear policy standards and objectives in place; providing adequate resources for its implementation; having a conducive policy environment in place; and ensuring the implementers have a right disposition towards its implementation. The research concluded that the factors of policy standards and objectives, policy resources, policy environment and the disposition of the implementers greatly affect the implementation of policies. The recommendations were that URA should: prioritize the provision of policy resources to enhance implementation of the risk management policy and other institutional policies; ensure that its risk management policy has clearly defined policy standards and objectives that are communicated to all levels of implementation; and give due consideration to setting a conducive policy environment for the implementation of the risk management policy.