Browsing by Author "KASEMIIRE BEATRICE WENDY"

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    An Analysis of the Effect of Digital Technology on Administration of Taxes and Tax Compliance Among Online SMEs
    (Uganda Christian University, 2025-08-26) KASEMIIRE BEATRICE WENDY
    This study explores the impact of digital technology on the administration of taxes and tax compliance among online Small and Medium Enterprises (SMEs). It explores the advantages with recommendations to improve efficiency and disadvantages coupled with new solutions to cater to emerging problems associated with technology integration in tax administration and ensuring compliance. The rapid adoption of digital platforms has transformed the traditional tax collection processes, offering opportunities for increased efficiency, transparency, and ease leading to a more compliant tax payer population. Through a qualitative data collection approach involving surveys and interviews, the research examined how digital tools such as online filing systems, mobile applications, and digital payments influence SMEs' perceptions and behaviors regarding tax obligations. The findings indicate that digital technology enhances administrative outcomes and tax compliance rates by reducing costs involved in paying taxes, reducing administrative burdens, improving access to tax payer information, fostering trust, reliability in the tax system. However, challenges such as digital literacy gaps, low internet penetration and cybersecurity concerns persist. The study concludes with recommendations for policymakers and tax authorities to leverage digital innovations effectively, promoting a more compliant and digitally empowered SME sector. The research also focused on the role the responsible stake holders and administrators play in implementation of taxation digital tools and how they use them to ably serve different categories of tax payers. A number of recommendations and suggested areas of new research have been suggested to mitigate incoming challenges and discover and implement solutions to current problems.