Journal
Metropolitan Journal of Academic Multidisciplinary Research
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 |
| ISSN | 3006-4384 |
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
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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