Browsing by Author "Andrea Alinda Nalweyiso"

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    The role of electronic fiscal receipting and invoicing system in enhancing tax compliance among smes in Uganda
    (Uganda Christian University, 2026-04-15) Andrea Alinda Nalweyiso
    This study investigates the role of the Electronic Fiscal Receipting and Invoicing System (EFRIS) in enhancing tax compliance among small and medium enterprises (SMEs) in Uganda. Despite continued tax reforms, compliance levels among SMEs remain relatively low, constraining domestic revenue mobilisation and weakening fiscal sustainability. In response, the Uganda Revenue Authority introduced EFRIS as a digital solution aimed at improving transparency, strengthening accountability, and reducing tax evasion through real-time monitoring of business transactions. However, the effectiveness of this system in addressing persistent compliance challenges among SMEs remains uncertain. The study was guided by three specific objectives: to assess the role of system-to-system integration, to examine the contribution of electronic fiscal devices, and to evaluate the effectiveness of the EFRIS mobile application in promoting tax compliance. A descriptive research design was employed, using both primary and secondary data collected from selected SMEs. Data were analysed to establish the extent to which EFRIS has influenced compliance behaviour. Findings reveal that EFRIS has contributed to improved record-keeping, enhanced accuracy in tax reporting, and increased timeliness in filing tax returns. The system has also reduced opportunities for underreporting and strengthened transaction traceability. However, several challenges were identified, including limited digital literacy, high implementation and maintenance costs, and unstable internet connectivity, which continue to hinder full adoption among SMEs. The study concludes that while EFRIS plays a significant role in improving tax compliance, its overall effectiveness depends on addressing the structural and technological barriers faced by SMEs. It is recommended that greater emphasis be placed on taxpayer education, system support, and infrastructure development to enhance usability and encourage wider adoption. Strengthening these areas will not only improve compliance levels but also contribute to sustainable revenue generation and improved public financial management in Uganda.