Tax Education and Taxpayers’ Attitude Towards Electronic Fiscal Receipting and Invoicing Solution (EFRIS) On the Tax Compliance Among Small and Medium Enterprises in Nakawa Division.
No Thumbnail Available
Date
2025-11-04
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Makerere University Business School
Abstract
This study investigates the factors influencing tax compliance among Small and Medium Enterprises (SMEs) in Nakawa Division, Uganda, focusing on the roles of taxpayer attitudes toward the Electronic Fiscal Receipting and Invoicing System (EFRIS) and tax education. Utilizing a quantitative approach, data were collected from 324 SME owners and managers through structured questionnaires. The findings reveal that both positive attitudes toward EFRIS and comprehensive tax education significantly enhance tax compliance behaviors. Notably, the multiple regression analysis indicates that these two factors collectively explain approximately 50.7% of the variance in tax compliance (R² = 0.507; Adjusted R² = 0.504). Among these, taxpayer attitude toward EFRIS emerged as the stronger predictor. These results align with existing literature suggesting that favorable perceptions of digital tax systems and effective educational programs can substantially improve compliance rates. The study recommends that policymakers and tax authorities focus on enhancing the user-friendliness and transparency of EFRIS, while also expanding and diversifying tax education initiatives to foster positive attitudes and behaviors among SMEs. The research contributes to a deeper understanding of the determinants of tax compliance in Uganda's SME sector and offers insights for developing targeted strategies to improve tax compliance rates.
Description
This is a master's thesis.
Keywords
Citation
Rutakangisibwa, N. (2025) Tax Education and Taxpayers’ Attitude Towards Electronic Fiscal Receipting and Invoicing Solution (EFRIS) On the Tax Compliance Among Small and Medium Enterprises in Nakawa Division. (Unpublished master’s dissertation). Makerere University Business School, Kampala, Uganda.