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http://hdl.handle.net/123456789/844
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| Title: | Perceived fairness to tax payers, perceived enforcement of penalties and tax compliance in Uganda. |
| Authors: | Mubiru, Julius |
| Keywords: | Tax payers
Small and medium enterprises
Tax compliance
Tax enforcement |
| Issue Date: | Sep-2009 |
| Abstract: | The purpose of this study is to examine the relationship between perceived fairness to tax payers, perceived enforcement of penalties and tax compliance in Uganda specifically of selected Small Business Enterprises (SBEs) in Arua district. A conceptual frame work was developed basing on the relevant existing literature of tax compliance and tax payer behaviors.
The objectives of the study were; to examine the relationship between perceived fairness to tax payers and tax compliance, to examine the relationship between perceived enforcement of penalties and tax compliance and to examine the relationship between perceived fairness to tax payers, perceived enforcement of penalties and tax compliance. A cross-sectional design combined with descriptive and analytical research design was used in the study. The survey population included tax payers operating SBEs in Arua district and a sample of 375 was considered for this survey.
The findings of the study revealed that SBEs which complied did so because they perceived the presumptive income tax fair to them and those which never complied perceived the tax system unfair to them. The study also show a significant relationship between perceived enforcement of penalties and tax compliance, however it shows a stronger relationship between tax fairness and tax compliance. |
| Description: | A thesis submitted in partial fulfillment of the requirements for the award of the degree of Master of Science in Accounting and Finance of Makerere University. |
| URI: | http://hdl.handle.net/123456789/844 |
| Appears in Collections: | Theses & Dissertations (Science)
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Files in This Item:
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Description |
Size | Format |
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| mubiru-julius-science-masters.pdf | | 368Kb | Adobe PDF | View/Open |
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