Tax Competencies, Automation of Tax Systems, and Tax Compliance among SME's in Kampala Uganda.
| dc.contributor.author | Mugisha, Hussein | |
| dc.date.accessioned | 2024-07-22T06:53:40Z | |
| dc.date.available | 2024-07-22T06:53:40Z | |
| dc.date.issued | 2023 | |
| dc.description | A Dissertation Submitted to Makerere University Business School (Faculty of Graduate Studies and Research) in Partial Fulfilment of the Requirements for the Award of Degree of Master of Business Administration of Makerere University. (PLAN A). | |
| dc.description.abstract | The study examined the relationship between tax competencies, automation of tax systems, and tax compliance of SMEs in Kampala, Uganda. The study was premised on the following research objectives: to establish the relationship between tax competencies and tax compliance; to establish the relationship between automation of tax systems and tax compliance; and to examine the combined effect of tax competencies and automation of tax systems on tax compliance. The study adopted a cross-sectional research design along with a quantitative research approach. In this study, the researcher distributed 384 questionnaires, of which only 310 were returned, representing a response rate of 80.7%. Quantitative data analysis was done using regression and correlation analyses. Study findings revealed a positive relationship between tax competencies and tax compliance (r = 0.452**p≤.01). It also revealed a positive relationship between automation of tax systems and tax compliance (r = 0.414**p≤.01). Regression results showed that tax competencies and automation of tax systems predicted up to 31.4% (Adjusted R =.314) of the observed change in tax compliance of SMEs. Findings revealed that managers who have the ability to file tax returns without anybody’s help will declare correct revenues to the tax authorities. It was therefore recommended that URA conduct more training on the electronic tax systems to increase the number of taxpayers who embrace the tax electronic system. | |
| dc.identifier.citation | Hussein, M (2023) Tax Competencies, Automation of Tax Systems, and Tax Compliance among SME's in Kampala Uganda. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/4957 | |
| dc.language.iso | en | |
| dc.title | Tax Competencies, Automation of Tax Systems, and Tax Compliance among SME's in Kampala Uganda. | |
| dc.type | Thesis |