Esther Leta Atsidri2026-08-242026-08-242026-05-25https://hdl.handle.net/20.500.12311/3570UndergraduateThe research investigated the impact of ethical orientation on the tax compliance level of small business owners in Uganda, specifically in the Municipality of Fort Portal. Tax noncompliance continues to be a significant problem affecting the operations of the Uganda Revenue Authority (URA) in its efforts of raising revenue locally and improving service delivery. Whereas other factors such as administrative, enforcement measures, and tax knowledge have previously been explored in tax compliance research, the aspect of ethical orientation as an independent variable is relatively under-researched, especially concerning small businesses beyond Kampala. The study was premised on the Theory of Planned Behavior by Ajzen (1991) and Moral Reasoning Theory by Kohlberg (1969), which assert that people's attitudes, moral perceptions, and perceived control can significantly influence their compliance intentions. The survey research approach was adopted, involving the use of structured questions based on five-point Likert summated rating scales for data collection from a census sample of 50 small businesses. Data collected was analyzed using descriptive statistics, reliability test, Pearson correlation, and multiple regression using SPSS. There was a high positive relationship between ethical orientation and tax compliance (r = 0.777, p < 0.001). The results of multiple regression showed that both ethical orientation (β = 0.45, p < 0.001) and tax knowledge (β = 0.52, p < 0.001) had an important impact on tax compliance, accounting for 84.6% of the variability in compliance behavior (R² = 0.846). The type of business had a negative effect on compliance (β = -0.22, p = 0.023), while demographic factors like age, education level, and years in business did not significantly predict compliance. From this research, it can be seen that ethical orientation plays a crucial role in determining the degree of voluntary tax compliance among small business owners in Uganda. This means that URA and policymakers need to incorporate ethical principles and civic duty into tax education and public awareness programs. Combining morality with policy changes will lessen the need for expensive compliance strategies, encouraging voluntary tax compliance in Uganda.enDissertation