Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Relationship Between Electronic Invoicing On The Level Of Tax Compliance Within The Informal Sector In Kampala District.
Namugenyi Magret
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
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
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