MJAMR

Digital Taxation And E-Commerce Growth Among Kasita Traders In Kampala, Uganda

Atukunda Shellinah, Babirye Shamirah


Abstract

This study investigated the relationship between digital taxation and e-commerce growth among traders in Kasita, a commercial zone in Kampala, Uganda. The study was motivated by the Uganda Revenue Authority's (URA) introduction of digital taxation measures targeting online traders and the mixed responses these measures have generated among the growing population of digital commerce practitioners. A cross-sectional survey design was employed, with data collected from 186 e-commerce traders through structured questionnaires. Descriptive statistics, Pearson correlation, and multiple linear regression analyses were applied. The findings revealed that digital tax compliance processes, digital tax awareness, and perceived digital tax fairness were significantly correlated with ecommerce growth. Regression analysis indicated that the model explained 58.9% of variance in e-commerce growth, with perceived digital tax fairness emerging as the strongest predictor. The study concludes that the design and communication of digital taxation frameworks critically shape e commerce growth trajectories among informal and semi-formal traders in urban Uganda. Recommendations are made for tax authority communications strategies, simplified compliance tools, and differentiated tax regimes for small-scale digital traders.

Keywords

Digital Taxation E-Commerce Growth Kasita Traders URA Uganda Tax Compliance Online Business Digital Economy
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Atukunda Shellinah & Babirye Shamirah (2026). Digital Taxation And E-Commerce Growth Among Kasita Traders In Kampala, Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 5(6). https://journals.miu.ac.ug/pages/article.php?article_id=496

More in This Issue

View full issue →
11
Monitoring Practices And Project Performance In Kampala Capital City Authority (KCCA), Uganda
Musekura Fred1 , Kabanda Richard2
Monitoring practices project performance KCCA progress tracking
12
Motivation Strategies And Work Output In Local Governments In Uganda: A Case Of Butambala District
Baagala Lydia, Dr Moses Ntirandekura
Motivation strategies work output local government financial incentives
13
Online Student Admission Registration Management System: A Case Study Of Avance International University
Byamukama Apollo1 , Kyomuhendo Charlotte2
Online Admission System Student Registration Management Information System University Administration
14
Social Media Marketing On Consumer Purchasing Behavior In Jumia Uganda
Logose Martha1 , Babirye Shamirah2
Social Media Marketing Consumer Purchasing Behavior Jumia Uganda E-Commerce
15
Staining Intensity Patterns Of Foxp3 And P53 In Prostate Carcinoma: A Molecular Insights From A Sub-Saharan Cohort
Nuwashaba Nicholas, Hassan Wasswa, Valentine Aculet, Mawanda Anatoli, Nixon Niyonziima, Bernard Natukunda, Asasira James Winston, Sekitene Semei Buwambaza, Livex Okwi, and Frank Ssedyabane