Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Relationship Between Digital Tax Compliance and Growth of Small-Scale Enterprises in Wakiso District, Uganda
Kabugho Zyane
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
Abstract
This study aimed at examining the relationship between digital tax compliance and the growth of small-scale enterprises (SSEs) in Wakiso District, Uganda. A descriptive cross-sectional survey design was employed, allowing for data collection at a single point in time. The study adopted a quantitative research approach to establish the relationship between digital tax compliance and enterprise growth. The study targeted registered small-scale enterprise owners and managers operating in Wakiso District. A sample size of 371 respondents was determined using Krejcie and Morgan’s (1970) sample size determination table, and stratified random sampling was used to ensure representation of different business sectors. Data were collected using structured questionnaires comprising Likertscale items measuring dimensions of digital tax compliance such as timely e-filing, accuracy of electronic records, use of EFRIS, and adherence to digital reporting requirements, alongside growth indicators including sales growth, asset expansion, business expansion, and employment growth. The reliability of the research instrument was confirmed through a pilot study, yielding a Cronbach’s Alpha coefficient of 0.81, indicating acceptable internal consistency. Quantitative data were analyzed using SPSS, employing descriptive statistics, Pearson correlation, and regression analysis. Findings revealed a strong positive and statistically significant relationship between digital tax compliance and growth of small-scale enterprises (r = 0.579, p < 0.01). Regression analysis indicated that digital tax compliance accounted for 54.6% of the variation in enterprise growth (R² = 0.546). The study concluded that digital tax compliance significantly enhances the growth of small-scale enterprises by improving financial transparency, credibility, and access to business opportunities. The study recommended strengthening digital tax training, simplifying compliance systems, and providing continuous technical support to enhance sustainable growth of SSEs.
Keywords
Digital Tax Compliance
Enterprise Growth
Small-Scale Enterprises
E-Taxation
Uganda
Cite This Article
Kabugho Zyane (2026). Relationship Between Digital Tax Compliance and Growth of Small-Scale Enterprises in Wakiso District, Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=220
More in This Issue
View full issue →
71
The Effect Of Risk Assessment On Financial Performance Of Private Organizations In Kagadi Town Council, Kagadi District
Risk assessment
financial performance
risk management
private organizations
72
The Effect of Taxation Awareness on Financial Performance of Small-Scale Enterprises in Kanungu District
Taxation awareness
financial performance
small-scale enterprises
tax compliance
73
The Effects Of Market Standards On Teachers Performance In Selected Public Secondary Schools In Masaka District
The Effects Of Market Standards On Teachers Performance In Selected Public Secondary Schools In Masaka District
74
The Effects of Transactional Leadership on Teacher Retention in Selected Secondary Schools in Luweero District
Transactional leadership
teacher retention
contingent reward
management-by-exception
75
The Effects Of Vocational Training On Employment Rates In Ntungamo District
Vocational training
employment rates
technical education
youth employment