Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Digital Taxation And E-Commerce Growth Among Kasita Traders In Kampala, Uganda
Ssetuba John Paul, Magala Muhammed
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 5 |
| Published | 31 May 2026 |
| ISSN | 3006-4384 |
Abstract
This study explored the relationship between digital taxation and e-commerce growth among informal traders at Kasita market in Kampala, Uganda. A quantitative research design was employed, drawing a sample of 136 traders through systematic random sampling from a population of 310. Digital taxation was conceptualized through three dimensions: digital tax awareness, tax compliance costs, and digital tax infrastructure. E-commerce growth was measured by online sales volume, digital customer base expansion, and digital payment adoption. Descriptive statistics, Pearson correlation, and regression analysis were conducted using SPSS v25. Results indicated a significant negative relationship between tax compliance costs and e-commerce growth (β = -0.312, p < 0.01) and a significant positive relationship between digital tax infrastructure and e-commerce growth (β = 0.398, p < 0.001). Overall, digital taxation explained 44.7% of the variance in e-commerce growth (R² = 0.447). The study recommends simplification of digital tax obligations and investment in affordable digital payment infrastructure for informal traders.
Keywords
Digital taxation
e-commerce growth
Kasita traders
digital tax compliance
Uganda Revenue Authority
informal sector.
Cite This Article
Ssetuba John Paul & Magala Muhammed (2026). Digital Taxation And E-Commerce Growth Among Kasita Traders In Kampala, Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 5(5). https://journals.miu.ac.ug/pages/article.php?article_id=458
More in This Issue
View full issue →
1
Audit Quality And Financial Reporting Performance Of Financial Institutions In Uganda. A Case Study Of Centenary Bank Mukono Branch
audit quality
financial reporting performance
auditor independence
audit firm size
2
Business Risk Management, Capital Structure, And Financial Performance Of Small And Medium Enterprises (SMEs): A Case Of Nakaseke District
Business risk management
capital structure
financial performance
SMEs
3
Business Risk Management, Capital Structure, And The Financial Performance Of Smes In Nakaseke District
business risk management
capital structure
financial performance
SMEs
4
Challenges Of The Women Entrepreneurs In Accessing Business Finance, A Case Study Of Women Owned Enterprises In Nakaseke District.
Women entrepreneurs
access to finance
collateral requirements
financial literacy
5
Community Attitudes And Competency-Based Curriculum Implementation In Uganda. A Critical Analysis Of Stakeholder Perceptions
Competency-based curriculum
Uganda
community attitudes
stakeholder perceptions