Digital Technologies, Taxpayers' Attitude and Tax Compliance Among Small and Medium Enterprises.
| dc.Contributer.Supervisor | Associate Prof. Sonny Nyeko, PHD (Makerere University Business School) & Mr. Phillip Kato Khatiya (Makerere University Business School) | |
| dc.contributor.author | Kusasira, Macklean | |
| dc.date.accessioned | 2026-07-14T09:07:21Z | |
| dc.date.available | 2026-07-14T09:07:21Z | |
| dc.date.issued | 2023-11-22 | |
| dc.description | This is a master's thesis. | |
| dc.description.abstract | This study examined the relationship between digital technologies, taxpayer attitudes, and tax compliance among Small and Medium Enterprises (SMEs) in Nakawa Division, Kampala City. The study was motivated by persistent low tax compliance among SMEs despite the Uganda Revenue Authority's implementation of various digital tax administration systems, including EFRIS, e-Tax, and Digital Tax Stamps. Specifically, the study sought to examine the relationship between digital technologies and tax compliance, assess the relationship between taxpayer attitudes and tax compliance, and establish the joint effect of digital technologies and taxpayer attitudes on tax compliance. A quantitative approach employing a cross-sectional descriptive survey design was adopted. The target population comprised 17,500 registered SMEs in Nakawa Division, from which a sample of 376 respondents was selected using simple random sampling. A total of 236 usable questionnaires were returned, representing a response rate of 62.8%. Data were collected using structured questionnaires and analyzed using the Statistical Package for Social Sciences (SPSS). Pearson correlation and multiple regression analyses were employed to test the study hypotheses. The findings revealed a significant positive relationship between digital technologies and tax compliance (r = 0.615, p < 0.01), as well as between taxpayer attitudes and tax compliance (r = 0.624, p < 0.01). Multiple regression results indicated that digital technologies (β = 0.346, p < 0.001) and taxpayer attitudes (β = 0.379, p < 0.001) were significant predictors of tax compliance, jointly explaining 44.9% of the variance in tax compliance (Adjusted R² = 0.449). Taxpayer attitudes emerged as the stronger predictor of tax compliance. The study concludes that improving digital tax technologies and fostering positive taxpayer attitudes are critical to enhancing tax compliance among SMEs. It recommends that the Uganda Revenue Authority and other stakeholders strengthen digital tax infrastructure, promote digital literacy among SMEs, improve transparency and communication, and implement taxpayer education programmes aimed at building positive attitudes towards taxation to enhance voluntary tax compliance. This study examined the relationship between digital technologies, taxpayer attitudes, and tax compliance among Small and Medium Enterprises (SMEs) in Nakawa Division, Kampala City. The study was motivated by persistent low tax compliance among SMEs despite the Uganda Revenue Authority's implementation of various digital tax administration systems, including EFRIS, e-Tax, and Digital Tax Stamps. Specifically, the study sought to examine the relationship between digital technologies and tax compliance, assess the relationship between taxpayer attitudes and tax compliance, and establish the joint effect of digital technologies and taxpayer attitudes on tax compliance. A quantitative approach employing a cross-sectional descriptive survey design was adopted. The target population comprised 17,500 registered SMEs in Nakawa Division, from which a sample of 376 respondents was selected using simple random sampling. A total of 236 usable questionnaires were returned, representing a response rate of 62.8%. Data were collected using structured questionnaires and analyzed using the Statistical Package for Social Sciences (SPSS). Pearson correlation and multiple regression analyses were employed to test the study hypotheses. The findings revealed a significant positive relationship between digital technologies and tax compliance (r = 0.615, p < 0.01), as well as between taxpayer attitudes and tax compliance (r = 0.624, p < 0.01). Multiple regression results indicated that digital technologies (β = 0.346, p < 0.001) and taxpayer attitudes (β = 0.379, p < 0.001) were significant predictors of tax compliance, jointly explaining 44.9% of the variance in tax compliance (Adjusted R² = 0.449). Taxpayer attitudes emerged as the stronger predictor of tax compliance. The study concludes that improving digital tax technologies and fostering positive taxpayer attitudes are critical to enhancing tax compliance among SMEs. It recommends that the Uganda Revenue Authority and other stakeholders strengthen digital tax infrastructure, promote digital literacy among SMEs, improve transparency and communication, and implement taxpayer education programmes aimed at building positive attitudes towards taxation to enhance voluntary tax compliance. (AI-Generated abstract) | |
| dc.identifier.citation | Kusasira, M. (2023). Digital Technologies, Taxpayers' Attitude, and Tax Compliance Among Small and Medium Enterprises. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5858 | |
| dc.language.iso | en | |
| dc.publisher | Makerere University Business School | |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | en |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | |
| dc.title | Digital Technologies, Taxpayers' Attitude and Tax Compliance Among Small and Medium Enterprises. | |
| dc.title.alternative | A Case Study of SMEs in Nakawa Division, Kampala. | |
| dc.type | Thesis |