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Analysis of income tax compliance in Uganda: a case of Uganda Revenue Authority
(Makerere University, 2022-10)
The purpose of the study was to analyze income tax compliance in Uganda at Uganda Revenue Authority. Using the objectives - to determine the factors for income tax compliance - to determine the level of income tax compliance ...
The effectiveness of EFRIS on tax compliance
(Makerere University, 2023-01)
The Uganda Revenue Authority, in a quest to enable compliance and improve VAT reporting of commercial transactions, introduced the Electronic Fiscal Receipting and Invoicing System (EFRIS). However, despite the implementation ...
Analysis of presumptive tax compliance among small businesses in Uganda: Case study of Kampala Capital City Authority
(Makerere University, 2024)
The purpose of the study was to analyze presumptive tax compliance among small businesses in Uganda using a case study of Kampala Capital City Authority. It was guided by three study objectives which included to identify ...