Religiosity, Ethical Orientation and Tax Compliance among Small Businesses in Mbarara City.
| dc.contributor.author | Atukwatse Bridget | |
| dc.date.accessioned | 2026-06-04T09:46:06Z | |
| dc.date.available | 2026-06-04T09:46:06Z | |
| dc.date.issued | 2023-11-27 | |
| dc.description | This is a master's thesis. | |
| dc.description.abstract | This study examined the relationship between religiosity, ethical orientation, and tax compliance among small businesses in Mbarara City. The study adopted a cross-sectional research design. The study involved a sample size of 372 small businesses in Mbarara City. Data from the field were processed and analyzed using the Statistical Package for Social Scientists (SPSS v26). Given the nature of the research objectives and hypotheses, Pearson correlation was conducted to test the associations, while multiple regression was performed to test the contribution of each variable in explaining tax compliance. Findings from the study indicate religiosity has a significant relationship with tax compliance. The findings also indicated that ethical orientation has a significant relationship with tax compliance among small businesses in Mbarara City. All the variables under study explained 49% of the variations in tax compliance among small businesses in Mbarara City. Therefore, the study recommends that policymakers should develop targeted tax education programs that integrate religious and ethical dimensions, emphasizing the importance of tax compliance within the context of religious values and ethical principles. Collaborate with religious institutions and leaders to disseminate tax compliance messages and provide guidance to small businesses. Further research should be done to identify and understand other factors that influence tax compliance beyond religiosity and ethical orientation. This will enable the development of comprehensive compliance strategies that encompass a broader range of influences. | |
| dc.description.sponsorship | Prof. Twaha Kigongo Kaawaase, (PhD) (Makerere University Business School) & Ms. Nturaninshaba Racheal (Makerere University Business School) | |
| dc.identifier.citation | Atukwatse, B. (2023) Religiosity, Ethical Orientation and Tax Compliance among Small Businesses in Mbarara City. Makerere University Business School. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5554 | |
| 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 | Religiosity, Ethical Orientation and Tax Compliance among Small Businesses in Mbarara City. | |
| dc.type | Thesis |