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 →
16
The Effects Of Contract Management On Service Delivery In Hospitals In Uganda: A Case Study Of Mulago National Referral Hospital, Central Uganda
Contract management
service delivery
Mulago National Referral Hospital
procurement
17
The Impact Of Art Education On Students' Critical Thinking And Creativity: A Case Of Selected Secondary Schools In Gulu District, Northern Uganda
Education art
critical thinking
creativity
academic performance
18
The Impact Of Auditing On Corporate Governance In Uganda: A Case Of Kampala Capital City Authority (KCCA)
Auditing
Corporate Governance
KCCA
Uganda
19
The Impact Of Auditing On Corporate Governance In Uganda: A Case Of KCCA
Auditing
Corporate Governance
KCCA
Uganda
20
The Impact Of IFRS Adoption On Financial Management Quality Of Stanbic Bank, Fort Portal
IFRS adoption
financial management quality
Stanbic Bank
Fort Portal