Abstract
Tax compliance is the desire for every nation world over. Although investigations have been done into the effects of deterrent and social psychological factors on tax compliance, inconsistent results have been reported, suggesting that a moderator might explain the mixed results. Intrinsically, the main aim of this research is to propose the addition of the perceptions of corruption as having a role to play in moderating the relationships between first, deterrent factors and tax compliance and second, the social psychological factors and tax compliance behaviour among SMEs in Uganda. Once validated, the proposed model will be valuable to government in policy formulations and evaluation, Uganda Revenue Authority and other regulatory bodies, and practitioners. Keywords: corruption, Uganda, tax compliance, deterrent factors, trust, social factors, SMEs DOI: 10.7176/EJBM/12-22-07 Publication date: August 31 st 2020
Highlights
Tax compliance is a major global concern that policy makers continue to grapple with in both developing and developed nations
Some of the findings showed that these dimensions can encourage tax compliance behaviour, whereas others indicate that higher sanctions could lead to increased tax avoidance and evasion or have no influence on tax compliance behaviour
Considering our preceding discussions of prior results and theory, we can rationally argue that the level of the perceptions of corruption might influence the tax compliance behaviour of taxpayers irrespective of how the tax system is perceived as fair or the trustworthiness of the tax authorities and how strong the deterrent factors are believed to be
Summary
Festo Nyende Tusubira1* Jude Thaddeo Mugarura .Department of Accounting and Finance, College of Business and Management Sciences, Makerere University, P.O. Box 7062, Kampala, Uganda 2.Department of Marketing and Management, College of Business and Management Sciences, Makerere
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
