Efris Adoption, Efris Education, Efris Perception, And Tax Compliance Among Small-Scale Businesses In Kanungu District.
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Date
2025-12-16
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Makerere University Business School
Abstract
Small scale businesses have a civic responsibility of complying with tax. Although, many of them are not appropriately filing returns or paying right taxes. The purpose of this study was to examine the relationship between EFRIS Adoption, EFRIS Education, EFRIS Perception and Tax Compliance among Small Scale Businesses in Kanungu District in Uganda. It was a cross sectional research which applied a quantitative research approach. The study sampled 47 small scale businesses targeting business owners to provide primary data with the help of a questionnaire instrument. Data obtained was analyzed using SPSS v25 obtaining a frequency table, correlation analysis and regression analysis to interpret results. This research established that EFRIS adoption is positively associated with tax compliance. In addition, the study revealed that there is a positive association between EFRIS education and tax compliance. There was a positive relationship between EFRIS perception and tax compliance. This study further revealed that EFRIS adoption and EFRIS education were the significant predictors for tax compliance. Importantly, it established that EFRIS adoption was the better predictor of tax compliance. Accordingly, the research concludes that EFRIS adoption and education remain core aspects for enhancing tax compliance. It recommends stimulating tax education, sensitizing small scale businesses about EFRIS, increasing number of tax awareness.
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This is a master's thesis.
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Citation
Komuhangi, M.E. (2025). Efris Adoption, Efris Education, Efris Perception, And Tax Compliance Among Small-Scale Businesses In Kanungu District. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.