E-Tax Filing, Tax Competency and Tax Compliance among Small and Medium Enterprises in Wakiso District.
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Date
2023
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Abstract
Tax Compliance is of vital importance for tax administration. This study examined the relationship between e-tax filing, tax competencies, and Tax Compliance among SMEs in Wakiso District. The study was premised on the following research objectives: examine the relationship between e-tax filing and Tax Compliance, examine the relationship between tax filing and tax competencies, examine the relationship between tax competencies and Tax Compliance, and examine the joint effect of e-tax filing and tax competencies on Tax Compliance. This study adopted a cross-sectional research design and quantitative research approach. In this study, 292 questionnaires were distributed, of which only 247 were returned, representing a response rate of 84.5%. Quantitative data were analyzed using regression and correlation analyses. The study findings revealed a positive relationship between e-tax filing and Tax Compliance, E-tax filing, tax competencies, and Tax Compliance. Regression findings revealed that e-tax filing and tax competencies predicted up to 36.7% of the observed variance in Tax Compliance. The findings revealed that SME managers with basic knowledge in e-tax filing find it easy to register for taxes, which results in a timely payment of taxes. It was further observed that SME managers who find online tax filing very secure and timed saving will accurately determine tax obligations, thus exhibiting high compliance behaviors. Tax authorities should promote awareness and education by launching awareness campaigns to inform taxpayers about the benefits of e-tax filings in terms of convenience, accuracy, and timeliness.
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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).
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Joel, K . M (2023) E-Tax Filing, Tax Competency and Tax Compliance among Small and Medium Enterprises in Wakiso District. Unpublished Masters Dissertation Makerere University Business School. Kampala, Uganda.