Tax compliance is the desire for every nation world over. Although investigations have been done ... more Tax compliance is the desire for every nation world over. Although investigations have been done into the effects of deterrent and social psychological factors on tax compliance, inconsistent results have been reported, suggesting that a moderator might explain the mixed results. Intrinsically, the main aim of this research is to propose the addition of the perceptions of corruption as having a role to play in moderating the relationships between first, deterrent factors and tax compliance and second, the social psychological factors and tax compliance behaviour among SMEs in Uganda. Once validated, the proposed model will be valuable to government in policy formulations and evaluation, Uganda Revenue Authority and other regulatory bodies, and practitioners.
Purpose: The purpose of the study is to examine the relationship between income tax proficiencies... more Purpose: The purpose of the study is to examine the relationship between income tax proficiencies and income tax compliance among SMEs in Uganda. Methodology: A cross sectional descriptive survey design was used and data were gathered from 326 out of 377 SMEs from Mbale district. Findings: The study revealed that income tax proficiencies are multi-dimensional and significant predictors of income tax compliance. Study limitations: The study is limited by factors like the study being cross – sectional in nature and considered only SMEs in Mbale district. Future studies should consider being longitudinal in nature as well as extending to the SMEs in other districts of Uganda. Practical implications: To improve income tax proficiencies in SMEs in Uganda, intensive tax education with practical knowledge should be carried out by Uganda Revenue Authority to the SMEs' personnel involved in tax matters for efficient compliance. Originality: This study contributes to literature in the areas of income tax proficiencies and income tax compliance.
Purpose: The purpose of the study is to examine the relationship between corporate governance and... more Purpose: The purpose of the study is to examine the relationship between corporate governance and financial performance among private universities in Uganda. Methodology: A cross sectional descriptive survey design was used and data were gathered from four (4) private universities in Uganda. Findings: The study revealed that corporate governance variables negatively affected financial performance while policy and decision making are significant predictors of financial performance. Corporate governance variable are significant predictors of board roles, board roles are significant predictors of board effectiveness, and contingency is a significant predictor of board roles and effectiveness. Study limitations: The study is limited by factors like the study being cross – sectional in nature and considered only public universities in Uganda. Future studies should consider being longitudinal and extend to private universities in Uganda. Practical implications: To financial performance in private universities in Uganda, universities need to formulate better policies and make credible decisions, make up manageable council and senate committees that understand their roles, manage contingency and improve on board effectiveness. Originality: This study contributes to literature in the areas of corporate governance and financial performance.
Predictors of tax compliance have attracted the attention of researchers in the developed world. ... more Predictors of tax compliance have attracted the attention of researchers in the developed world. However, research from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social norms and taxpayers' morale are significant predictors of tax compliance. This finding has both policy and managerial implications, which we present in this paper.
Predictors of tax compliance have attracted the attention of researchers in the developed world. ... more Predictors of tax compliance have attracted the attention of researchers in the developed world. However, research from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social norms and taxpayers’ morale are significant predictors of tax compliance. This finding has both policy and managerial implications, which we present in this paper.
Tax compliance is the desire for every nation world over. Although investigations have been done ... more Tax compliance is the desire for every nation world over. Although investigations have been done into the effects of deterrent and social psychological factors on tax compliance, inconsistent results have been reported, suggesting that a moderator might explain the mixed results. Intrinsically, the main aim of this research is to propose the addition of the perceptions of corruption as having a role to play in moderating the relationships between first, deterrent factors and tax compliance and second, the social psychological factors and tax compliance behaviour among SMEs in Uganda. Once validated, the proposed model will be valuable to government in policy formulations and evaluation, Uganda Revenue Authority and other regulatory bodies, and practitioners.
Purpose: The purpose of the study is to examine the relationship between income tax proficiencies... more Purpose: The purpose of the study is to examine the relationship between income tax proficiencies and income tax compliance among SMEs in Uganda. Methodology: A cross sectional descriptive survey design was used and data were gathered from 326 out of 377 SMEs from Mbale district. Findings: The study revealed that income tax proficiencies are multi-dimensional and significant predictors of income tax compliance. Study limitations: The study is limited by factors like the study being cross – sectional in nature and considered only SMEs in Mbale district. Future studies should consider being longitudinal in nature as well as extending to the SMEs in other districts of Uganda. Practical implications: To improve income tax proficiencies in SMEs in Uganda, intensive tax education with practical knowledge should be carried out by Uganda Revenue Authority to the SMEs' personnel involved in tax matters for efficient compliance. Originality: This study contributes to literature in the areas of income tax proficiencies and income tax compliance.
Purpose: The purpose of the study is to examine the relationship between corporate governance and... more Purpose: The purpose of the study is to examine the relationship between corporate governance and financial performance among private universities in Uganda. Methodology: A cross sectional descriptive survey design was used and data were gathered from four (4) private universities in Uganda. Findings: The study revealed that corporate governance variables negatively affected financial performance while policy and decision making are significant predictors of financial performance. Corporate governance variable are significant predictors of board roles, board roles are significant predictors of board effectiveness, and contingency is a significant predictor of board roles and effectiveness. Study limitations: The study is limited by factors like the study being cross – sectional in nature and considered only public universities in Uganda. Future studies should consider being longitudinal and extend to private universities in Uganda. Practical implications: To financial performance in private universities in Uganda, universities need to formulate better policies and make credible decisions, make up manageable council and senate committees that understand their roles, manage contingency and improve on board effectiveness. Originality: This study contributes to literature in the areas of corporate governance and financial performance.
Predictors of tax compliance have attracted the attention of researchers in the developed world. ... more Predictors of tax compliance have attracted the attention of researchers in the developed world. However, research from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social norms and taxpayers' morale are significant predictors of tax compliance. This finding has both policy and managerial implications, which we present in this paper.
Predictors of tax compliance have attracted the attention of researchers in the developed world. ... more Predictors of tax compliance have attracted the attention of researchers in the developed world. However, research from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social norms and taxpayers’ morale are significant predictors of tax compliance. This finding has both policy and managerial implications, which we present in this paper.
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Papers by Festo Tusubira
from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and
subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social
norms and taxpayers’ morale are significant predictors of tax compliance. This finding has both policy and managerial
implications, which we present in this paper.
from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and
subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social
norms and taxpayers’ morale are significant predictors of tax compliance. This finding has both policy and managerial
implications, which we present in this paper.