Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Relationship Between Computer Skills And Tax Compliance Among Small Business Taxpayers In Kampala
Kabaka Ashraf, Irumba Alex
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 4, No. 12 |
| Published | 31 December 2025 |
| ISSN | 3006-4384 |
Abstract
The study investigated the relationship between computer skills and tax compliance among small business taxpayers in Kampala, Uganda. The research employed a descriptive cross-sectional survey design with a sample of 120 small business owners and operators registered with the Uganda Revenue Authority (URA). Data was collected through structured questionnaires and analyzed using both descriptive and inferential statistics. Results revealed a significant positive correlation (r = 0.687, p < 0.01) between computer skills levels and tax compliance rates among small business taxpayers. The findings indicated that taxpayers with advanced computer skills demonstrated 42% higher tax filing accuracy, 38% better record-keeping practices, and 45% greater utilization of electronic tax systems compared to those with limited computer proficiency. Regression analysis showed that computer skills accounted for 47.2% of the variance in tax compliance behavior. The study concluded that computer skills significantly enhanced tax compliance through improved record-keeping, easier access to online tax platforms, better understanding of digital tax requirements, and increased efficiency in tax preparation and filing. It was recommended that the Uganda Revenue Authority should implement comprehensive digital literacy programs for small business taxpayers, simplify the electronic tax filing interface, provide free computer training workshops, establish taxpayer assistance centers equipped with IT support, and develop mobile-friendly tax applications to accommodate varying levels of computer proficiency. The study also recommended that business development organizations should integrate tax compliance modules into their entrepreneurship training programs.
Keywords
Computer Skills
Tax Compliance
Small Business Taxpayers
Digital Literacy
Electronic Tax
Cite This Article
Kabaka Ashraf & Irumba Alex (2025). The Relationship Between Computer Skills And Tax Compliance Among Small Business Taxpayers In Kampala. Metropolitan Journal of Academic Multidisciplinary Research, 4(12). https://journals.miu.ac.ug/pages/article.php?article_id=518
More in This Issue
View full issue →
21
Relationship Between Customer Complaint Management And Operational Performance In Equity Bank, Wandegeya Branch.
inventory management
organizational performance
inventory control
inventory tracking
22
Relationship Between Digital Literacy And Performance Of Small And Medium-Sized Electronic Enterprises In Kampala District, Uganda.
Digital literacy
SME performance
electronic enterprises
Kampala District
23
Relationship between E-Funds Transfer And Financial Performance Of Commercial Banks Of Stanbic Bank At Kawempe Branch
E-funds transfer
financial performance
commercial banks
digital banking
24
Relationship Between Electronic Medical Records And Healthcare Service Delivery In Entebbe Regional Referral Hospital And Dr Ronald Bata Hospital.
Electronic Medical Records
Healthcare Service Delivery
Hospital Information Systems
Patient
25
Relationship Between External Business Environment And Effective Pricing Among Clearing And Forwarding Logistics Enterprises In Nakawa Division, Kampala.
External business environment
pricing effectiveness
logistics industry
clearing and forwarding