This study investigated the relationship between digital taxation and e-commerce growth among Kasita traders in Kampala, Uganda. The increasing digitalization of commerce has prompted governments across developing nations to introduce digital tax regimes, yet limited empirical evidence exists on how such policies affect micro and small traders in informal urban markets. Using a cross-sectional survey design, data were collected from 180 traders in Kasita market through structured questionnaires. Descriptive statistics, Pearson correlation, and multiple linear regression were employed for data analysis using SPSS version 25. Findings revealed that digital tax awareness (r = 0.512, p < 0.01), tax compliance systems (r = 0.467, p < 0.01), and digital payment infrastructure (r = 0.543, p < 0.01) were all significantly and positively correlated with e-commerce growth. Regression results indicated that digital payment infrastructure was the strongest predictor of e-commerce growth (β = 0.381, p < 0.01), followed by tax compliance systems (β = 0.274, p < 0.05) and digital tax awareness (β = 0.221, p < 0.05). The model explained 54.3% of the variance in e-commerce growth (R² = 0.543, F = 34.67, p < 0.001). The study concludes that strategic investment in digital payment infrastructure and targeted taxpayer education can significantly stimulate e-commerce growth. Policy recommendations include government subsidies on digital payment devices, simplified digital tax filing platforms, and market-based trader sensitization programs.

This study examined the relationship between e-taxation and the financial performance of small and medium enterprises (SMEs) in Kikuubo, Kampala, Uganda. Using a descriptive correlational research design and a quantitative approach, data were collected from 120 SME operators through structured questionnaires. The study operationalised e-taxation through e-registration adoption, e-filing usage, and e-payment utilisation, and measured financial performance through tax compliance rates, revenue growth, and cost efficiency. Results indicated that all e-taxation dimensions were positively and significantly correlated with financial performance (r ranging from .621 to .687, p < .001). Multiple regression analysis showed that e-taxation dimensions collectively explain 66.3% of the variance in financial performance (R² = .663, F(4,115) = 56.47, p < .001), with tax compliance rate being the strongest predictor (β = .368, p < .001). The study concludes that e-taxation significantly enhances SME financial performance through improved compliance, cost savings, and revenue transparency. Recommendations include scaling up URA's e-tax awareness campaigns, providing technology access support to SMEs, and simplifying the e-filing interface.

Early pregnancy constitutes one of the most pervasive yet structurally embedded barriers to girls&#039; secondary education in Uganda, operating through intersecting social, economic, and institutional mechanisms that collectively sustain gender inequality. This study examined the role of early pregnancy as a mechanism of female educational exclusion in Ugandan secondary schools, with a specific focus on the prevalence of school dropout attributable to pregnancy, the socio-economic and institutional factors that mediate the pregnancy-dropout relationship, and the effectiveness of existing re-entry policies and school-based support systems in facilitating academic continuation. A cross-sectional quantitative research design was employed, utilizing a structured questionnaire administered to a sample of 500 female secondary school students and recent school leavers from 20 purposively selected secondary schools across rural and urban districts in Uganda. Data were analysed using univariate descriptive statistics, bivariate chi-square tests, and binary logistic regression. The findings revealed that 40.2% of respondents reported a history of pregnancy, of whom 87.2% had dropped out of school. Early pregnancy was the strongest independent predictor of school dropout (Adjusted OR = 28.7; 95% CI: 14.3-57.6; p &lt; 0.001), followed by lack of access to school re-entry policies (Adj OR = 31.4; 95% CI: 17.2-57.4; p &lt; 0.001). Rural residence, low household income, and low paternal education further compounded dropout risk. Re-entry rates were dismally low (22.1%) and strongly associated with access to financial support, parental encouragement, and teacher attitudes. The study concluded that early pregnancy functions not merely as a biological event but as a socially and institutionally amplified mechanism of educational exclusion, whose effects are disproportionately borne by girls in resource-constrained and rural settings. The study recommends strengthening national school re-entry policies, scaling up multi-sector socio-economic support programmes for pregnant and parenting learners, and implementing comprehensive sexuality education integrated into the formal secondary school curriculum to address the root causes of adolescent pregnancy and its educational consequences.

This study investigated the effect of employee motivation on organizational performance at Kampala Capital City Authority (KCCA). The dimensions of employee motivation examined included financial incentives, recognition and praise, career development opportunities, and working environment quality. A cross-sectional survey design was used, with data collected from 200 KCCA employees through structured questionnaires. Descriptive statistics, Pearson correlation, and multiple regression analysis were employed for data analysis. Findings showed a significant positive relationship between employee motivation and organizational performance (r = 0.701, p < 0.01). Regression analysis revealed that career development (β = 0.318, p < 0.001), financial incentives (β = 0.291, p < 0.001), and working environment (β = 0.263, p < 0.01) were significant predictors of organizational performance, collectively explaining 65.8% of the variance (R² = 0.658). The study recommends that KCCA management invest in structured career development pathways, competitive remuneration packages, and improved physical working environments to enhance employee motivation and drive superior organizational performance.

This study examined the relationship between employee training and organisational performance at Byayuya Sugar Factory, Kaliro District, Uganda. Employing a descriptive correlational research design and quantitative approach, data were collected from 98 employees using structured questionnaires. Employee training was operationalised through training needs assessment, training design and content, training delivery methods, and post-training evaluation. Organisational performance was measured through employee productivity, service quality, and organisational innovation. Findings revealed that all training dimensions are positively and significantly correlated with organisational performance (r ranging from .583 to .672, p < .001). Multiple regression analysis indicated that training dimensions collectively account for 61.5% of the variance in organisational performance (R² = .615, F(4,93) = 37.24, p < .001). Training design and content was the strongest predictor (β = .347, p < .001). The study concludes that structured employee training significantly improves organisational performance and recommends that Byayuya Sugar Factory institutionalize a comprehensive training policy, conduct systematic needs assessments, and invest in post-training evaluation systems.

This study examined the effect of executive dominance on parliamentary committee effectiveness in Uganda, drawing
on a cross-sectional survey of 312 respondents including members of parliament, committee clerks, civil society
representatives, and parliamentary researchers. The study was anchored on the principal-agent theory and the separation of powers doctrine. Three specific objectives guided the inquiry: to assess the extent of executive dominance over parliamentary committees in Uganda; to examine the relationship between executive dominance and committee effectiveness; and to determine the effect of executive dominance on the oversight, legislative review, and budget scrutiny functions of parliamentary committees. A structured questionnaire measuring executive dominance across five dimensions budget control, appointment power, legislative agenda setting, information asymmetry, and party discipline and committee effectiveness across three sub-dimensions was administered. Data were analysed using univariate descriptive statistics, bivariate Pearson correlation, multiple linear regression, and structural equation modelling (SEM). Descriptive findings revealed a mean executive dominance composite score of 4.17 (SD=0.52) on a 5-point Likert scale, while the mean committee effectiveness score stood at a significantly lower 2.63 (SD=0.71), indicating constrained parliamentary performance. Pearson correlation analysis returned a strong negative association between executive dominance and committee effectiveness (r=−0.621, p

This study examined the relationship between financial literacy and poverty management among rural communities served by Kyamuhunga Peoples SACCO, Bushenyi District, Uganda. The study was guided by three specific objectives: assessing the effect of budgeting knowledge on poverty management; examining the effect of savings and investment knowledge on poverty management; and evaluating the effect of credit and debt management knowledge on poverty management. A cross-sectional survey design was applied to a sample of 130 SACCO members selected through systematic random sampling. Data were collected using structured questionnaires and analysed using descriptive, correlation, and multiple linear regression techniques in SPSS version 27. Findings showed that budgeting knowledge (β = 0.358, p < 0.001), savings and investment knowledge (β = 0.319, p < 0.001), and credit and debt management knowledge (β = 0.241, p = 0.002) were all significant positive predictors of poverty management, with the regression model explaining 66.2% of variance in poverty management outcomes (R² = 0.662). The study concluded that financial literacy is a critical enabler of poverty management in rural Uganda and recommended integrating structured financial literacy programmes into SACCO operations, school curricula, and community outreach initiatives in Bushenyi District.

This study investigated the relationship between financial management practices and the growth of Small and Medium Enterprises (SMEs) in Mbarara City, Uganda. Financial management practices examined included working capital management, financial record-keeping, budgeting and planning, and investment decision-making. The study was guided by a cross-sectional survey design and collected data from a sample of 120 SME owners and managers using structured questionnaires. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis. Results revealed that financial management practices were positively and significantly associated with SME growth (r = 0.687, p &lt; 0.01). Regression analysis showed that working capital management (β = 0.312, p &lt; 0.05), financial record-keeping (β = 0.278, p &lt; 0.05), and budgeting and planning (β = 0.241, p &lt; 0.05) were significant predictors of SME growth, collectively accounting for 62.4% of the variance in SME growth (R² = 0.624). The study concludes that robust financial management practices are a critical determinant of SME growth and recommends that SME owners receive formal financial literacy training and that government establish financial management support units for SMEs across Ugandan cities.

This study examined the relationship between internal controls and the financial performance of Savings and Credit Cooperative Organisations (SACCOs) in Wakiso District, Uganda. SACCOs play an increasingly important role in Uganda&#039;s financial inclusion agenda, yet many face financial distress attributable in part to weak governance and inadequate internal control systems. A cross-sectional survey design was employed, with data collected from 157 respondents including SACCO managers, board members, loan officers, and finance officers drawn from 32 SACCOs in Wakiso District. The Committee of Sponsoring Organisations of the Treadway Commission (COSO) framework guided the conceptualization of internal controls across five components: control environment, risk assessment, control activities, information and communication, and monitoring. Financial performance was measured through portfolio quality (Portfolio at Risk &gt; 30 days), operational self-sufficiency, return on assets, and loan repayment rates. Pearson correlation revealed strong positive relationships between all COSO components and financial performance.
The regression model explained 67.2% of the variance in SACCO financial performance (R² = 0.672, F = 53.41, p &lt; 0.001), with control activities (Beta = 0.298) and monitoring (Beta = 0.271) emerging as the strongest predictors. The study concludes that strong internal controls are a critical determinant of SACCO financial performance and recommends capacity building for SACCO boards, adoption of standardised accounting systems, and strengthened external oversight by the Uganda Cooperative Alliance.

This study investigated the relationship between financial risk management and the financial performance of commercial banks in Uganda, using Centenary Bank Mukono Branch as a case study. Prompted by concerns about the increasing complexity of financial risks confronting Ugandan commercial banks and the inconsistent financial performance reported by the banking sector between 2018 and 2023, the study employed a cross-sectional design with quantitative and qualitative approaches to examine how credit risk management, liquidity risk management, and operational risk management influenced the bank's return on assets (ROA), return on equity (ROE), and net interest margin (NIM). Data were collected from 95 bank staff, including branch management, credit officers, and operations personnel, using structured questionnaires. Findings revealed significant positive relationships between all three risk management dimensions and financial performance indicators. Multiple regression analysis showed that credit risk management, liquidity risk management, and operational risk management collectively explained 67.3% of the variance in financial performance (R² = 0.673, F = 38.94, p < 0.001). Credit risk management emerged as the strongest predictor (β = 0.412, p < 0.001). The study concluded that robust financial risk management is a critical driver of financial performance in Ugandan commercial banking and recommended strengthened risk governance frameworks, enhanced credit appraisal systems, and greater investment in technology-driven risk management tools.