The effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among SMEs in Nakawa division: a case of selected supermarkets in luzira, Nakawa division
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Date
2026-04-23
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Uganda Christian University
Abstract
This study investigated the effect of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on tax compliance among small and medium enterprises, focusing on selected supermarkets in Luzira, Nakawa Division. The study was anchored on four major objectives, which included analysing the effects of EFRIS on the correctness of tax information reporting, evaluating its effects on tax submission, determining its effects on transparency and tax evasion, and investigating difficulties in its adoption and potential remedies. The researcher opted for a cross-sectional research design, which made possible the gathering of data at one point in time from 35 selected supermarkets that are registered in EFRIS and have substantial business volume. Purposeful sampling method was used in selecting supermarkets, while simple random sampling was employed to select respondents, namely managers, accountants, and cashiers. Data were gathered using questionnaires and were statistically analysed using descriptive statistics and Pearson correlation. The study results indicated that EFRIS was effective in improving the timeliness of tax filing and payment, increasing transparency, and minimizing tax evasion. However, there was a negative correlation between EFRIS usage and the accuracy of tax filing, which was mainly attributed to technical issues and lack of user training. The main challenges associated with EFRIS implementation were high costs, poor Internet connectivity, inefficient systems, and poor technical support.
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Undergraduate