EFRIS Literacy, EFRIS Usability, User Training and Vat Tax Compliance Among SMEs in Kampala Central Business District, Uganda.

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dc.contributor.authorKauma Violet
dc.date.accessioned2026-07-22T11:19:36Z
dc.date.available2026-07-22T11:19:36Z
dc.date.issued2025-11-21
dc.descriptionThis is a master's thesis.
dc.description.abstractThe purpose of the study was to examine the relationship between EFRIS literacy, EFRIS Usability, user training and tax compliance among SMEs operating in Kampala CBD. The objectives of the study were; to examine the relationship between EFRIS Literacy and tax compliance among SMEs in Kampala CBD, to establish the relationship between EFRIS Usability of EFRIS and tax compliance among SMEs in Kampala CBD and to establish the relationship between EFRIS user training and tax compliance among SMEs in Kampala CBD. The study adopted a cross-sectional research design and a quantitative approach. The target population was 80,000 SMEs in Kampala CBD and a sample size of 382 SMEs. Data was collected using a questionnaire from 301 SMEs which successfully completed questionnaires. Data was analyzed using SPSS version 26. Descriptive statistics were used to establish demographic characteristics of respondents and firms while correlation and regression were used to establish the relationships and predictability of variables. The findings revealed that while EFRIS literacy positively affects compliance, its impact was not statistically significant on its own. In contrast, both user friendliness and user training significantly enhanced tax compliance, with training emerging as the strongest predictor. These results suggest that SMEs are more likely to comply when the system is easy to navigate and when they receive practical, hands-on training to use EFRIS effectively. Accordingly, the study concludes that enhancing system usability and expanding comprehensive training programs are critical strategies for improving SME tax compliance in Kampala CBD. Based on these insights, it is recommended that government authorities implement targeted literacy initiatives, simplify the EFRIS interface, and provide continuous, accessible training for SMEs
dc.description.sponsorshipDr. Moses Kinatta, (Makerere University Business School) & Mr. Martin Bakunda, (Makerere University Business School)
dc.identifier.citationKauma, V. (2025) EFRIS Literacy, EFRIS Usability, User Training and Vat Tax Compliance Among SMEs in Kampala Central Business District, Uganda. (Unpublished master’s dissertation). Makerere University Business School, Kampala, Uganda.
dc.identifier.urihttp://hdl.handle.net/20.500.12282/6109
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.titleEFRIS Literacy, EFRIS Usability, User Training and Vat Tax Compliance Among SMEs in Kampala Central Business District, Uganda.
dc.typeThesis
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