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
More in This Issue
View full issue →
21
he Effect Of Cost Management On Profitability Of Small And Medium Enterprises (SMEs) In Butiiti SubCounty, Kyenjojo District, Uganda.
Cost management
profitability
small and medium enterprises
cost control
22
Impact of Long-Term Loans on the Financial Performance of Selected SME’s In Kabale Municipality.
Long-term loans
SME financial performance
profitability
revenue growth
23
Impact of Political Patronage on Service Delivery in Uganda’s Local Government System
Political patronage
service delivery
local government
public administration
24
Impact of Traditional Male Circumcision Practices on School Attendance: A Social Learning Theory Perspective from Buyinja Sub-County, Uganda
Traditional male circumcision
school attendance
Social Learning Theory
cultural practices
25
Influence Of Student Engagement On Learning Experience Among Graduate Students At Makerere University Business School
Student engagement
learning experience
graduate education
Makerere University Business School