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Metropolitan Journal of Academic Multidisciplinary Research

MJAMR ISSN 3006-4384 5 volumes · 57 issues
MJAMR

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

Namugenyi Magret

Journal Metropolitan Journal of Academic Multidisciplinary Research (MJAMR)
Volume / Issue Vol. 5, No. 2
Published 28 February 2026
ISSN3006-4384
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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
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Namugenyi Magret (2026). Relationship Between Electronic Fiscal Devices (EFDs) And Tax Compliance Among Informal Sector Businesses In Kampala District. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=168

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