MJAMR

Taxpayer Education and Tax Compliance of Small and Medium Enterprises a Case Study of Arua Hill Division

Opeli Osuman, Dr Arinaitwe Julius


Abstract

The purpose of this study was to compare the success rate of tax training with the rather expensive tactics used by the URA, such as audit, preventative evaluations of repercussions, and fines, to increase revenue compliance amongst SMEs in Uganda. A whopping 88% of people who had access to print media for tax instruction were at least prepared to pay their taxes. Only 3% of them refused to pay their taxes. In addition, over 62% of those surveyed organizations who had gone through internet tax instruction were at least inclined to pay their tax, as opposed to just 32% of those who had not. This suggests a strong good association between electronic tax education and tax compliance. In other words, compliance with taxes is positively correlated with computerized instruction in taxes. This connection is less powerful as the one with media coverage of teaching about taxes, though. The investigator suggests, in light of his results, that government agencies, via the ministry of schooling and sports, implement tax instruction as a course in universities of greater learning with the objective to boost the general perception of the general public regarding taxes.

Keywords

taxpayer education and tax compliance
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Opeli Osuman & Dr Arinaitwe Julius (2023). Taxpayer Education and Tax Compliance of Small and Medium Enterprises a Case Study of Arua Hill Division. Metropolitan Journal of Academic Multidisciplinary Research, 2(4). https://journals.miu.ac.ug/pages/article.php?article_id=819

More in This Issue

View full issue →
6
Credit Financing and the Growth of Small and Medium Enterprises in Namungoona Trading Center
Atim Edith, Dr Ariyo Gracious Kazaara, Dr Arinaitwe Julius
credit financing small and medium enterprises
8
Determinants of Economic Growth in Uganda.
Abolian Deborah Melody, Dr Ariyo Gracious Kazaara, Dr Arinaitwe Julius, Kamugisha Nelson
population growth rate gross fixed capital information and government final
9
Determinants of Tax Compliance Among Savings and Credit Cooperative Organizations (SACCOS) in Mbarara City: A Case of Mbarara City, Western Uganda
AMANYA GIBSON, Dr Ariyo Gracious Kazaara, Dr Arinaitwe Julius
Tax compliance Tax system Tax compliance costs Tax deterrence sanctions
10