This study examined the effect of taxpayers' skills on tax compliance among small business taxpayers in Kampala, Uganda. Persistent low voluntary tax compliance rates among small businesses represent a major challenge for revenue mobilization in Uganda, yet the specific role of taxpayer skills in explaining compliance behavior remains inadequately explored. A cross-sectional survey of 220 small business owners in Kampala's central business district was conducted using structured questionnaires. Data were analyzed through descriptive statistics, Pearson correlation, and multiple linear regression using SPSS version 25. The study conceptualized taxpayers' skills along three dimensions: financial literacy (r = 0.534, p < 0.01), tax record-keeping skills (r = 0.581, p < 0.01), and digital filing proficiency (r = 0.496, p < 0.01), all of which showed significant positive correlations with tax compliance. Regression findings demonstrated that tax record-keeping skills were the strongest predictor of compliance (β = 0.362, p < 0.001), followed by financial literacy (β = 0.281, p < 0.01) and digital filing proficiency (β = 0.198, p < 0.05). The model accounted for 62.1% of variance in tax compliance (R² = 0.621). The study concludes that targeted skills development programs focusing on record-keeping and financial management can significantly improve voluntary tax compliance rates. Recommendations include integrating tax education into business registration processes, establishing mobile tax clinics in commercial areas, and developing vernacular- language tax guidance materials.