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
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