Client Centricity, Client Trust and Tax Revenue Performance Among Small and Medium Enterprises in Nakawa Division-Kampala Uganda.
| dc.Contributer.Supervisor | Dr. Aaron Ecel (Makerere University Business School) & Mr. Francis Aruo (Makerere University Business School) | |
| dc.contributor.author | Muliisa, Isaac | |
| dc.date.accessioned | 2026-07-14T09:54:35Z | |
| dc.date.available | 2026-07-14T09:54:35Z | |
| dc.date.issued | 2023-11-24 | |
| dc.description | This is a master's thesis. | |
| dc.description.abstract | Small and Medium Enterprises are considered as drivers of economic growth most especially in developing economies. The study examined the relationship between client centricity, client trust and tax revenue performance of SMEs in Nakawa Division in Kampala district. The study was premised on the following research objectives: to examine the relationship between client centricity and tax revenue performance among SMEs, to examine the relationship between client trust and tax revenue performance among SMEs and to examine the combined effect of client centricity and client trust on tax revenue performance among SMEs. The study adopted a cross-sectional research design along with a quantitative research approach. In this study, the researcher distributed 375 questionnaires of which only 278 questionnaires were returned representing a response rate of 74.1%. Quantitative data analysis was done using regression and correlation analyses. Study findings revealed a positive relationship between Client centricity, client trust and revenue performance. Findings revealed that having confidence in tax authorities enables taxpayers to pay their taxes accurately and promptly. It was further observed that taxpayers whose needs and tax problems are easily met by tax authorities are highly motivated to meet their tax obligations. It was recommended that tax authorities should invest resources in building trust among its taxpayers which leads to increased compliance, reduced tax evasion, and improved tax revenue performance. | |
| dc.identifier.citation | Muliisa, I. (2023). Client Centricity, Client Trust and Tax Revenue Performance Among Small and Medium Enterprises in Nakawa Division, Kampala, Uganda. (Unpublished master's dissertation). Makerere University Business School, Kampala, Uganda. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12282/5861 | |
| 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 | Client Centricity, Client Trust and Tax Revenue Performance Among Small and Medium Enterprises in Nakawa Division-Kampala Uganda. | |
| dc.type | Thesis |