MJAMR

elationship Between Adoption of Online Tax Systems and Financial Performance of Small-Scale Enterprises in Wakiso District, Uganda

Kabugho Zyane


Abstract

The study examined the relationship between adoption of online tax systems and financial performance of small-scale enterprises (SSEs) in Wakiso District, Uganda. A descriptive cross-sectional research design was adopted to assess how online tax systems including e-registration, e-filing, e-payment, and digital tax compliance affect financial performance. The target population comprised registered SSEs in Wakiso District, with a sample size of 371 respondents determined using Krejcie and Morgan’s (1970) sample size table. A total of 350 valid responses were obtained, representing a response rate of 94.3%. Descriptive statistics including means, standard deviations, frequencies, and percentages were generated to summarize respondents’ characteristics and key variables. Regression analysis further showed that adoption of online tax systems significantly predicts financial performance, with a regression coefficient of β = 0.690 (p = 0.000), indicating that a one-unit increase in adoption leads to a 0.690-unit improvement in financial performance. The coefficient of determination (R² = 0.546) suggests that 54.6% of the variation in financial performance is explained by adoption of online tax systems. The study concludes that effective adoption of online tax systems enhances profitability, efficiency, and financial stability of SSEs and recommends improving system usability, technical support, and taxpayer education.

Keywords

line Tax Systems Financial Performance Small-Scale Enterprises E-Taxation Uganda
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Kabugho Zyane (2026). elationship Between Adoption of Online Tax Systems and Financial Performance 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=221

More in This Issue

View full issue →
56
Relationship Between Search Engine Optimization (SEO) Practices And Organizational Performance Of Tourism Businesses In In Central Division, Kampala District.
Kamugira Apophia1 , Dr Friday Christopher (PhD)2
Search Engine Optimization SEO practices organizational performance tourism businesses
57
Relationship Between Search Engine Optimization (SEO) Practices And Organizational Performance Of Tourism Businesses In In Central Division, Kampala District.
Kamugira Apophia, Dr Friday Christopher (PhD)
Search Engine Optimization SEO practices organizational performance tourism businesses
58
Relationship Between Sexual Harassment And Academic Performance Of Girls In Secondary Schools In Namayumba Town Council.
Mwanje Francis1 , Kiwanuka Rashid2
sexual harassment academic performance female students secondary schools
59
Relationship Between Social Media Marketing And Organizational Performance Of Tourism Businesses In Central Division, Kampala District.
Kamugira Apophia1 , Dr Friday Christopher (PhD)2
Social media marketing organizational performance tourism businesses customer engagement
60
Relationship Between Stock Control And Management Of Costs At Mukwano Group Of Companies.
Nakalyango Hildah1 , Babirye Shamirah2
Stock Control Cost Management Inventory Management Mukwano Group