Faculty of Commerce

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Browsing Faculty of Commerce by Author "Mugema, Joseph"

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    Tax Payers' Perceptions of Technology Acceptance Model (TAM) and Compliance in Uganda.
    (2023) Mugema, Joseph
    This study was aimed at analyzing how taxpayers’ perceptions of technology acceptance model influences tax compliance in Uganda. This study was greatly based on the objectives: To examine the relationship between perceived usefulness and tax compliance, to examine the relationship between perceived ease of use and tax compliance and to examine the combined effect of perceived usefulness and perceived ease of use on tax compliance. The study adopted a cross sectional research and quantitative design with a sample size of 384 registered tax paying business from which 350 responded indicating a response rate of 91%. The data was tested for reliability, analyzed using SPSS v23 and results presented based on the study objectives. Findings revealed a significant and positive relationship between perceived usefulness and tax compliance. Further still findings indicated that there is a significant positive relationship between perceived ease of use and tax compliance. Overall perceived usefulness and perceived ease of use explain 58.5% of the variance in tax compliance. In addition, perceived usefulness was found a stronger predictor of tax compliance compared to perceived ease of use. The study recommended that the government through tax authorities may wish to improve tax compliance by sensitizing taxpayers about the benefits of electronic tax systems which may positively change taxpayers’ perception towards usage of the electronic tax system and embrace the system and thus tax compliance. Further studies may also be conducted to ascertain other predictors of compliance in Uganda.