Tax Morale, Business Formalization, and Tax Compliance Among Small Businesses in Mbarara City.

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dc.contributor.authorAijuka Bruce
dc.date.accessioned2026-07-24T09:50:26Z
dc.date.available2026-07-24T09:50:26Z
dc.date.issued2024-11-06
dc.descriptionThis is a master's thesis.
dc.description.abstractTax compliance remains a prerequisite of every government, although it remains one of the major challenges that continues to be encountered worldwide. The purpose of this study was to examine the relationship between tax morale, business formalization, and tax compliance among small businesses in Mbarara City. In this study, the objectives were to; examine the relationship between tax morale and tax compliance; examine the influence between business formalization and tax compliance; and examine the influence between tax morale and business formalization among small businesses in Mbarara City. The study was a cross-sectional research design, which applied a quantitative research approach. The sample constituted 291 small business enterprises. A questionnaire was used to obtain data used herein, analyzed using SPSS v. 25, and interpreted based on correlation and regression analysis. The study found a positive relationship between morale and tax compliance; and a positive relationship between business formalization and tax compliance. The study established that both tax morale and business formalization influence tax compliance. It also found that tax morale is the better predictor of tax compliance among small business enterprises. This study concludes that tax morale and business formalization cannot be taken for granted as far as boosting tax compliance among small businesses is concerned. The research recommends Uganda Revenue Authority; intensify tax education programs; roll out a TIN registration campaign; continue enforcing the implementation of the EFRIS; and encourage the government to increase tax accountability.
dc.description.sponsorshipProf. Arthur Sserwanga (Makerere University Business School) & Ms. Sarah Kyejjusa (Makerere University Business School)
dc.identifier.citationAijuka, B. (2024) Tax Morale, Business Formalization, and Tax Compliance Among Small Businesses in Mbarara City. (Unpublished master’s dissertation). Makerere University Business School, Kampala, Uganda.
dc.identifier.urihttp://hdl.handle.net/20.500.12282/6192
dc.language.isoen
dc.publisherMakerere University Business School
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United Statesen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/
dc.titleTax Morale, Business Formalization, and Tax Compliance Among Small Businesses in Mbarara City.
dc.typeThesis
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