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Metropolitan Journal of Academic Multidisciplinary Research

Relationship Between Electronic Invoicing On The Level Of Tax Compliance Within The Informal Sector 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

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
Keywords

Electronic invoicing, tax compliance, informal sector, digital taxation, Uganda Revenue Authority, Kampala District

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