Browsing by Author "Olinga, Peter"

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    Tax Payers' Attitude Towards the Tax System, Compliance Costs and Tax Compliance in Uganda.
    (2024) Olinga, Peter
    This study investigates the relationship between taxpayers' attitudes towards the tax system, compliance costs, and tax compliance among SMEs in Uganda. The findings reveal a strong positive correlation between Taxpayers’ attitudes towards the tax system and tax compliance (r = .755, p<.01). Additionally, the study identifies significant positive associations between tax compliance and perceived fairness, perceived benefits, and willingness to pay (r = .685, .616, and .692, respectively). Conversely, there is a strong negative correlation between compliance costs and tax compliance (r = -.738, p<.01), with higher administration and specialist costs linked to lower compliance (r = -.700 and -.675). Regression analysis shows that taxpayers' attitudes and compliance costs predict 61.8% of the variance in tax compliance, with attitudes being a slightly stronger predictor (β = .457) compared to compliance costs (β = .374). The findings suggest that improving taxpayers' attitudes and reducing compliance costs could significantly enhance tax compliance among SMEs in Uganda.