Browsing by Author "Atukwatse, Bridget"

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    Religiosity, Ethical Orientation and Tax Compliance among Small Businesses in Mbarara City.
    (2023) Atukwatse, Bridget
    This study examined the relationship between religiosity, ethical orientation and tax compliance among small businesses in Mbarara City. The study adopted a cross-sectional research design. The study involved a sample size of 372 small businesses in Mbarara City. Data from the field were processed and analyzed using Statistical Package for Social Scientists (SPSS v26). Given the nature of the research objectives and hypotheses, Pearson correlation was conducted to test the associations, while multiple regression was performed to test the contribution effect of each variable in explaining tax compliance. Findings from the study indicate religiosity, has a significant relationship with tax compliance. The findings also indicated that ethical orientation has a significant relationship with tax compliance among small businesses in Mbarara City. All the variables under study explained 49% of the variations in tax compliance among small businesses in Mbarara City. Therefore, the study recommends that policy makers should, develop targeted tax education programs that integrate religious and ethical dimensions, emphasizing the importance of tax compliance within the context of religious values and ethical principles, Collaborate with religious institutions and leaders to disseminate tax compliance messages and provide guidance to small businesses. Further research should be done to identify and understand other factors that influence tax compliance beyond religiosity and ethical orientation. This will enable the development of comprehensive compliance strategies that encompass a broader range of influences.