Relational norms and tax compliance among individual income tax payers in Uganda

Abstract

The purpose of the study was to examine the relationship between relational norms and tax compliance among individual income taxpayers in Uganda. A cross sectional survey design (one short) was used. Data was gathered using a self administered structured questionnaire. Taxpayers in the various areas of Kampala filled the questionnaire. The respondents were drawn from the 3 major tax categories using a sample size of 131 respondents, data was analyzed using SPSS. The study revealed that relational norms are significantly positively related to intentions and attitudes. Mutuality one of the components of relational norms was also found to be significantly related to tax compliance and attitude. Intention to pay taxes was also observed to be significantly positively related to attitudes and tax compliance. The report concludes that relational norms greatly influence the taxpayers intentions to pay taxes. Attitudes and intentions to pay taxes also greatly affect the level of taxpayers compliance. A taxpayer with high intentions to pay will always have a positive attitude towards meeting his tax obligations and hence likely to be very compliant.