This study aimed at examining the relationship between digital tax compliance and the growth of small-scale
enterprises (SSEs) in Wakiso District, Uganda. A descriptive cross-sectional survey design was employed, allowing
for data collection at a single point in time. The study adopted a quantitative research approach to establish the
relationship between digital tax compliance and enterprise growth. The study targeted registered small-scale enterprise
owners and managers operating in Wakiso District. A sample size of 371 respondents was determined using Krejcie
and Morgan’s (1970) sample size determination table, and stratified random sampling was used to ensure
representation of different business sectors. Data were collected using structured questionnaires comprising Likertscale items measuring dimensions of digital tax compliance such as timely e-filing, accuracy of electronic records,
use of EFRIS, and adherence to digital reporting requirements, alongside growth indicators including sales growth,
asset expansion, business expansion, and employment growth. The reliability of the research instrument was
confirmed through a pilot study, yielding a Cronbach’s Alpha coefficient of 0.81, indicating acceptable internal
consistency. Quantitative data were analyzed using SPSS, employing descriptive statistics, Pearson correlation, and
regression analysis. Findings revealed a strong positive and statistically significant relationship between digital tax
compliance and growth of small-scale enterprises (r = 0.579, p < 0.01). Regression analysis indicated that digital tax
compliance accounted for 54.6% of the variation in enterprise growth (R² = 0.546). The study concluded that digital
tax compliance significantly enhances the growth of small-scale enterprises by improving financial transparency,
credibility, and access to business opportunities. The study recommended strengthening digital tax training,
simplifying compliance systems, and providing continuous technical support to enhance sustainable growth of SSEs.

he study examined the relationship between Electronic Fiscal Devices (EFDs) and tax compliance among informal
sector businesses 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 EFD
implementation and tax compliance (r=0.748, p

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

Fiscal decentralization has been promoted as a mechanism for improving service delivery and financial accountability
in local governments. Kampala City Council Authority (KCCA) underwent significant fiscal decentralization reforms
following its establishment in 2011, transferring substantial financial responsibilities from central government to local
authority. However, concerns persisted regarding the quality of financial reporting amid increased fiscal autonomy,
raising questions about the relationship between decentralization and financial reporting standards. The study
employed a cross-sectional survey design using mixed methods approach. A sample of 92 respondents was selected
from KCCA's finance department, internal audit, division administrators, and council members through purposive and
stratified random sampling. Data were collected using self-administered questionnaires and semi-structured
interviews. Quantitative data were analyzed using SPSS version 26, employing descriptive statistics, Pearson
correlation, and multiple regression analysis, while qualitative data underwent thematic content analysis. Findings
revealed a significant positive relationship between fiscal decentralization and quality of financial reporting (r=0.731,
p

Non-Governmental Organizations (NGOs) in Uganda play a crucial role in development initiatives, yet concerns about
financial accountability persist. The internal control environment serves as a foundational mechanism for ensuring
transparent resource management and stakeholder confidence. This cross-sectional study examined five NGOs in
Kampala District between January and March 2024. Using a mixed sampling approach, 118 respondents were selected
from a population of 168, comprising NGO administrators, procurement officers, internal auditors, staff members,
and beneficiaries. Data were collected through structured questionnaires and analyzed using SPSS version 25,
employing descriptive statistics and Pearson correlation analysis. The study revealed a significant positive relationship
between internal control environment and financial accountability (r=0.742, p

The study examined the relationship between internal control systems and financial performance of small and medium
enterprises (SMEs) in Wakiso District, Uganda. A cross-sectional survey design was employed with a sample of 170
SMEs selected through stratified random sampling. Data were collected using structured questionnaires and analyzed
using descriptive statistics, Pearson correlation, and regression analysis. Results revealed that internal control systems
had a significant positive relationship with financial performance (r = 0.741, p < 0.01), explaining 54.9% of variance.
Specifically, control environment (r = 0.692, p < 0.01), risk assessment (r = 0.658, p < 0.01), control activities (r =
0.671, p < 0.01), and monitoring (r = 0.649, p < 0.01) all demonstrated strong positive relationships with financial
performance. The study concluded that effective internal control systems significantly enhanced SME profitability,
operational efficiency, and asset protection. Recommendations included strengthening control environments through
segregation of duties, implementing systematic risk assessment procedures, enhancing control activities
documentation, and establishing continuous monitoring mechanisms to improve SME financial sustainability and
competitiveness.

The study examined the relationship between local resource mobilization and disaster risk reduction in Bulambuli
Local Government, Eastern Uganda. A sample of 229 respondents participated in the study. Results revealed a strong
positive correlation (r=0.768, p

The study examined the relationship between market intelligence and agro-business performance in selected subcounties of Bushenyi District. A correlational survey design was employed with a sample of 150 respondents
comprising agro-business owners, farm managers, and cooperative leaders. Data were collected using structured
questionnaires and analyzed through descriptive statistics and Pearson correlation analysis. Results revealed a
significant positive relationship between market intelligence and agro-business performance (r = 0.783, p < 0.01).
Specific findings indicated that competitor intelligence (r = 0.742, p < 0.01), customer intelligence (r = 0.718, p <
0.01), and market trend analysis (r = 0.697, p < 0.01) significantly influenced performance outcomes. Agro-businesses
utilizing market intelligence demonstrated improved sales revenue (73%), better pricing decisions (78%), and
enhanced market positioning (69%). The study concluded that market intelligence practices were critical determinants
of agro-business success in Bushenyi District. Recommendations included establishing formal market intelligence
systems, investing in agricultural extension services, forming information-sharing cooperatives, and leveraging digital
platforms for real-time market data access to enhance competitive advantage and profitability.

The study investigated the relationship between operational disruption caused by the COVID-19 pandemic and the
financial performance of small-scale businesses in Kakoba Division, Mbarara City. A cross-sectional survey design
was employed with a sample of 165 respondents comprising 41 business owners and managers, 38 supervisors and
cashiers, 71 customers/consumers, and 15 government officials selected through stratified random and purposive
sampling techniques. Data were collected using structured questionnaires and analyzed using SPSS version 23. Results
indicated that 78.0% of businesses experienced significant operational disruptions, with revenue declining by an
average of 61.3% during the pandemic period. A strong negative correlation (r = -0.768, p < 0.01) was established
between operational disruption intensity and financial performance. The study concluded that COVID-19 operational
disruptions severely impaired small-scale businesses through supply chain interruptions, reduced customer traffic,
workforce challenges, and regulatory compliance costs. It was recommended that government implement targeted
financial support programs, businesses diversify operations and adopt digital platforms, and stakeholders develop
comprehensive business continuity frameworks to enhance resilience against future crises.

The study examined the relationship between participatory budgeting and service delivery in Bundibugyo Local
Government, Bundibugyo District. The research employed a mixed-methods approach, combining quantitative and
qualitative data collection techniques. A sample of 220 respondents was drawn from a population of 300, including
traditional leaders, local government officials, local council leaders, service providers, and local citizens. Data were
collected through interviews and questionnaires, with purposive sampling used for key informants and simple random
sampling for service providers and citizens. The study revealed a significant positive relationship between
participatory budgeting practices and service delivery outcomes. Findings indicated that citizen involvement in budget
formulation, transparency in resource allocation, and accountability mechanisms were strongly associated with
improved service delivery in health, education, water, and roads sectors. However, challenges such as limited citizen
awareness, inadequate funding, political interference, and capacity gaps hindered optimal participatory budgeting
implementation. The study concluded that enhanced participatory budgeting practices could substantially improve
service delivery outcomes in Bundibugyo Local Government. Recommendations included strengthening citizen
engagement mechanisms, capacity building for stakeholders, increasing budget transparency, and establishing robust
monitoring and evaluation frameworks.