Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
ELECTRONIC FISCAL RECEIPTING AND INVOICING SOLUTION (EFRIS) TAX SYSTEMS AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KAMPALA DISTRICT, UGANDA.
BALISANYUKA PAUL MULUNZI
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 3 |
| Published | 31 March 2026 |
| ISSN | 3006-4384 |
Abstract
This study examined the impact of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) on the performance of small and medium enterprises (SMEs) in Kampala District, Uganda. Although EFRIS is mandatory, many SMEs primarily use the system for tax compliance, with limited understanding of its broader business benefits. Using a mixed-methods research design, the study targeted SMEs registered under the EFRIS system in Kampala District. A sample of 150 SMEs was selected through a combination of stratified and purposive sampling techniques. Quantitative data were collected using structured questionnaires and analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis with the aid of Statistical Package for the Social Sciences (SPSS) Version 26. Qualitative data were gathered through semi-structured interviews with selected SME owners, managers, accountants, and Uganda Revenue Authority officers and analyzed thematically. The findings revealed that effective and integrated use of EFRIS significantly improves SME financial performance and operational efficiency. Ease of use and system accessibility were found to positively influence operational efficiency, while increased awareness of EFRIS functionalities significantly reduced tax compliance costs. The study concluded that EFRIS should be promoted not only as a tax compliance tool but also as a strategic business management system. Continuous training, improved system usability, and enhanced awareness campaigns by policymakers and tax authorities are recommended to maximize the performance benefits of EFRIS for SMEs.
Keywords
ELECTRONIC FISCAL RECEIPTING AND INVOICING SOLUTION (EFRIS) TAX SYSTEMS AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KAMPALA DISTRICT
UGANDA.
Cite This Article
BALISANYUKA PAUL MULUNZI (2026). ELECTRONIC FISCAL RECEIPTING AND INVOICING SOLUTION (EFRIS) TAX SYSTEMS AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KAMPALA DISTRICT, UGANDA. Metropolitan Journal of Academic Multidisciplinary Research, 5(3). https://journals.miu.ac.ug/pages/article.php?article_id=337
More in This Issue
View full issue →
6
Effect of Internal Control Systems on Financial Performance: A Case Study of Commercial Banks in Kampala City
Internal control systems
financial performance
commercial banks
Kampala
7
Effect of Supply Chain Management Practices on Operational Efficiency: A Case of Supply Chain Practices at Uganda Sodas Ltd
Supply chain management
operational efficiency
supplier relationships
inventory management
8
Effects of E-Commerce Adoption on Customer Satisfaction: A Case Study of Online Stores in Kampala
E-commerce adoption
customer satisfaction
online shopping
Kampala
9
elationship between Parental Socio-Economic Status and Pupils' Performance in Primary Leaving Examinations in Government Primary Schools in Buyinja Sub-county
Parental income
parental education
occupation
PLE performance
10
ELECTRONIC FISCAL RECEIPTING AND SOLUTION AND TAX COMPLIANCE OF INFORMAL SECTOR: A CASE OF KAMPALA DISTRICT, UGANDA
ELECTRONIC FISCAL RECEIPTING AND SOLUTION AND TAX COMPLIANCE OF INFORMAL SECTOR: A CASE OF KAMPALA DISTRICT
UGANDA