MJAMR

Relationship Between Electronic Invoicing On The Level Of Tax Compliance Within The Informal Sector In Kampala District.

Namugenyi Magret


Abstract

The study examined the relationship between electronic invoicing and the level of tax compliance within the informal sector in Kampala District, Uganda. A descriptive cross-sectional survey design was employed with a sample of 378 informal sector operators. Data were collected using structured questionnaires and analyzed through correlation and regression techniques. Results revealed a significant positive relationship between electronic invoicing and tax compliance (r=0.734, p

Keywords

Electronic invoicing tax compliance informal sector digital taxation Uganda Revenue Authority Kampala District
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Namugenyi Magret (2026). Relationship Between Electronic Invoicing On The Level Of Tax Compliance Within The Informal Sector In Kampala District. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=190