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 →
71
The Effect Of Risk Assessment On Financial Performance Of Private Organizations In Kagadi Town Council, Kagadi District
Muhumuza Amosi1 , Bakundana Martin (PhD)2
Risk assessment financial performance risk management private organizations
72
The Effect of Taxation Awareness on Financial Performance of Small-Scale Enterprises in Kanungu District
Jorame Nayebare Kakondere1 , Dr. Veronica Namulondo2
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
Mabirizi John
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
Immaculate Namale
Transactional leadership teacher retention contingent reward management-by-exception
75
The Effects Of Vocational Training On Employment Rates In Ntungamo District
Nabaasa Mark1 , Dr Friday Christopher (PhD)2
Vocational training employment rates technical education youth employment