The Effect of Tax Knowledge and Awareness on Tax Compliance Among Small and Medium Enterprises: A Case Study of Seeta Town, Uganda
| dc.contributor.author | Rhoda Ruth Nagitta | |
| dc.date.accessioned | 2026-04-07T08:20:07Z | |
| dc.date.available | 2026-04-07T08:20:07Z | |
| dc.date.issued | 2026-03-31 | |
| dc.description | Undergraduate | |
| dc.description.abstract | Small and medium-sized enterprises (SMEs) are crucial for Uganda’s economic development, especially in employment, income, and business growth. However, SMEs’ level of tax compliance is still low, which is a challenge for Uganda’s government revenue collection. This study aimed to investigate the impact of tax knowledge and awareness on SMEs’ tax compliance in Uganda, with specific reference to SMEs operating in Seeta Town, Mukono District, Uganda. This study was informed by three objectives: to examine the level of tax knowledge and awareness among SME operators, to examine the relationship that exists between tax knowledge and tax compliance among SMEs, and to examine the impact of Uganda Revenue Authority’s taxpayer education on tax compliance among SMEs. This study was conducted using a mixed research approach whereby qualitative and quantitative methods of research were used. The study was targeting 50 SMEs who were selected using a convenience sampling approach due to the absence of a list of SMEs operating in Uganda. Quantitative data was analyzed using descriptive statistics, correlation, and regression analysis, while qualitative data was analyzed thematically. The findings revealed that the majority of the SME operators had moderate knowledge and awareness of taxes, while a strong positive relationship was established between tax knowledge and tax compliance behavior, which implies that SMEs that have good knowledge of tax laws, obligations, and procedures are likely to comply with the law. Furthermore, the taxpayer education programs by the URA had a positive impact on improving tax compliance by enhancing the knowledge of the regulations, record-keeping, and formalization of businesses. The conclusion of this study is that improving the knowledge and awareness of taxes is crucial for improving tax compliance among SMEs, while the recommendation of this study is that the URA should enhance taxpayer education programs, expand taxpayer education to the semi-urban areas, and simplify the procedures to encourage compliance, which will greatly improve revenue mobilization in Uganda. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/3212 | |
| dc.language.iso | en | |
| dc.publisher | Uganda Christian University | |
| dc.title | The Effect of Tax Knowledge and Awareness on Tax Compliance Among Small and Medium Enterprises: A Case Study of Seeta Town, Uganda | |
| dc.type | Thesis |