Browsing by Author "Collins Ninsiima Azoora"

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    Electronic tax adoption and tax compliance among Small and Medium Enterprises: a case study of Fort Portal Central Fort Portal Municipality Kabarole District Uganda
    (Uganda Christian University, 2026-04-22) Collins Ninsiima Azoora
    This study explores the relationship between electronic tax adoption and tax compliance among small and medium enterprises in FortPortal Municipality Kabarole district Uganda . While Uganda Revenue Authority has accelerated digital integration through systems like EFRIS. Despite intended benefits , many users expressed dissatisfaction with major roll outs like the Electronic Fiscal Receipting and Invoicing System that faced immediate pushback . The research adopted a cross sectional ,mixed methods design utilizing questionnaires from 151 valid respondents and 12 purposive interviews . The data was analysed using SPSS and thematic analysis to better understand the objectives of the study them being , adoption levels, impact on compliance and existing challenges. The findings reveal that e-tax adoption in Fort Portal is moderate and unevenly distributed with higher and better results in hospitality and wholesale sectors. Adopters reported timeliness and 24/7 filling access as key benefits but overall impact on compliance costs remained neutral as businesses struggle with upfront investments. The study identified system downtime during peak periods (mean - 4.42) and high infrastructure costs (mean - 4.28) and digital literacy gap as major barriers to sustained use. The study concludes that while electronic tax systems offer genuine administrative benefits , they have not yet shifted the broader compliance culture due to persistent technical and skill issues. Recommendations include implementing targeted digital literacy training in local languages , simplifying the user interface .