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Metropolitan Journal of Academic Multidisciplinary Research

Relationship Between Electronic Fiscal Devices (EFDs) And Tax Compliance Among Informal Sector Businesses In Kampala District.

Authors: Namugenyi Magret

Journal: Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)

Volume/Issue: Volume 5 - Issue 2

Published: 01 Jan 1970


Abstract

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
Keywords

Electronic Fiscal Devices, tax compliance, informal sector, fiscal technology, digital tax administration, Kampala District, Uganda

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