Browsing by Author "Opiso, Julius"

Now showing 1 - 6 of 6
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    Antecedents of Tax Compliance of Small Business Enterprises: a developing country perspective
    (International Journal of Law and Management, 2019) Sadress, Night; Bananuka, Juma; Orobia, Laura; Opiso, Julius
    The purpose of this study was to investigate the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of Small Business Enterprises in a developing country in a single study. Design/ methodology - This study is cross sectional and correlational. Data were collected through a questionnaire survey of 214 owner managed Small Business Enterprises in Uganda through their managers. Data were analyzed using Statistical Package for Social Sciences. Findings – Attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces significantly contribute to tax compliance to the extent of 57.4%. Isomorphic forces has a high predictive power of tax compliance as compared with attitude towards electronic tax system. Further, coercive, normative and mimetic isomorphism as constructs of isomorphic forces are significantly associated with tax compliance. Research limitations / implications– Given that this study was cross sectional, monitoring changes in behaviour over time was not possible. The results are useful for policy makers and tax payers in developing countries. These results can also be generalized to other developing countries especially those in Africa and other continents dominated by developing countries. Originality / Value–To the researchers’ knowledge, this is the first study to examine the contribution of attitude towards electronic tax system, adoption of electronic tax system and isomorphic forces to tax compliance of small business enterprises in a developing country in a single study on the African scene.
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    Business process management and service delivery; a case of Uganda’s public entities
    (World Journal of Entrepreneurship, Management and Sustainable Development, 2014) Kamukama, Nixon; Tumwine, Sulait; Opiso, Julius; Korutaro Nkundabanyanga, Stephen
    The purpose of this paper is to test empirically a variety of hypotheses related to business process management (BPM) and service delivery within public entities and contracting companies in Uganda. Design/methodology/approach – Avalid research instrument was utilized to conduct a survey on 20 government ministries, ten government departments and 13 service providers (contractors) who are representative of the 40 government entities and 25 service providers in Uganda. Correlation and regression analysis were conducted to ascertain the validity of the hypotheses. Findings – Statistical support was found for eight out of the nine hypotheses tested. Research limitations/implications – Only a single research methodological approach was employed, future research through interviews could be undertaken. Multiple respondents in public entities and service providers were studied, neglecting other key stakeholders like service users. Finally, BPM was studied and by the virtual of the results, there are other elements that contribute to service delivery that were not part of this study. Practical implications – There is need to intensify initiatives to encourage greater understanding and acceptance of BPM, employ a viable BPM strategy that includes risk management, building highlevel innovation, strong human resource capacity, providers expertise in order to provide optimal service to both service buyers and users. Originality/value – This is the first paper in sub-Saharan Africa to tests empirically the relationship between BPM and service delivery in the Ugandan context of service buyers and providers and provides support for the relationship and process management.
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    Financial service outreach correlates Managerial competence and risk-taking behaviour
    (International Journal of Social Economics, 2015) Korutaro Nkundabanyanga, Stephen; Opiso, Julius; Balunywa, Waswa; Nabeeta Nkote, Isaac
    The purpose of this paper is to establish the relationship between managerial competence, managerial risk-taking behaviour and financial service outreach of microfinance institutions (MFIs). Design/methodology/approach – In this cross-sectional and correlational study, the authors surveyed 52 branches of MFIs from a population of 60 branches of 20 MFIs in eastern Uganda. Two respondents, a branch manager and a senior loan officer, were the units of enquiry for each branch. The authors put forward and tested four hypotheses relating to the significance of the relationship between perceived managerial competence, risk-taking behaviour and financial service outreach using SPSS version 20. The authors established the hypothesized relationships using Pearson correlation coefficients and obtain a mediating effect of risk-taking behaviour using partial corrections and regression analysis. Findings – The results suggest positive and significant relationships between perceived managerial competence, risk-taking behaviour and financial service outreach. However, while the direct relationship between managerial competence and financial service outreach without the mediation effect of risk-taking behaviour of managers was found to be significant, its magnitude reduces when mediation of risk-taking behaviour is allowed. Thus the entire effect does not only go through managerial competence but majorly also, through risk-taking behaviour of managers. Research limitations/implications – This study did not control for environmental factors such as laws and regulations. As such the model may have been under fitted. Nevertheless, the study has introduced a clearer understanding that outreach performance in MFIs rests with competent managers in strategic positions operating in synergy with their risk-taking behaviour. The study informs policy makers that outreach performance of the MFIs depends on the quality of the competence managers have in addition to their risk-taking propensities. Practical implications – Efforts by the stakeholders to improve financial service outreach must be matched with appropriate competences and risk-taking behaviour of managers. Originality/value – The results contribute to extant literature by investigating two explanatory variables for financial service outreach and provide initial evidence of the mediating effect of intrinsic high risk-taking behaviour of managers. Results add to the conceptual improvement in risk-taking behaviour and lend considerable support for the behavioural perspective in the study of financial service outreach of MFIs.
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    Impact of Petroleum Excise Tax Costs on Firm Productivity in Uganda
    (Theoretical medicine and bioethics, 2008) Opiso, Julius; Korutaro Nkundabanyanga, Stephen; Tumwine, Sulait; Kigongo Kaawaase, Twaha; Senyonga, Livingston; Echegu, Simon
    The aim of this paper is to investigate the effects of petroleum fuel excise tax costs on productivity of generator-reliant firms in Uganda. Most studies investigated the association between corporate tax and firm productivity, value added tax and firm productivity. This study contributes to the neglected area on the influence of petroleum excise tax costs on firm productivity. In this paper, we employ the ordinary least square (OLS) method for estimations. The results show a negative impact of petroleum fuel excise tax costs on the productivity of manufacturing firms, driven by the severe tax burden. In addition there is a negative significant association between tax cost and household welfare. Therefore tax policy actors should formulate policies that not only raise tax revenue but also boost business growth.
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    Internal Audit Organisational Status, Competencies, Activities and Fraud Management in the Financial Services Sector
    (Managerial Auditing Journal, 2017) Kabuye, Frank; Nkundabanyanga, Stephen Korutaro; Opiso, Julius; Nakabuye, Zulaika
    The purpose of this paper is to study the relationship between internal audit organisational status, competencies, activities and fraud management. As a corollary, this paper examines the contribution made by the internal audit organisational status, the internal audit competence and the internal audit activities on fraud management in financial services firms. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 54 financial services firms in Kampala – Uganda. Results suggest that the internal audit organisational status and the internal audit competence are significant predictors of fraud management. Contrary to previous thinking, internal audit activities do not significantly predict fraud management. Therefore, once internal auditors have appropriate status and are competent in an organisation, they are likely to perform activities that enhance fraud management. This study focuses on financial services firms in Uganda, and it is possible that these results are only applicable to the financial services sector. More research is therefore needed to further understand the contribution of the internal audit constructs on fraud management in other sectors such as the public sector. The results are important for internal audit policy development, for example, in terms of prescribing the competences and reporting lines for the internal auditors to enhance fraud management in the financial services sector. As far as the authors are aware, no research has hitherto been undertaken that investigates the individual contribution of internal audit organisation status, competence and its activities as internal audit constructs on fraud management.
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    Tax compliance in a developing country Understanding taxpayers’ compliance decision by their perceptions
    (Journal of Economic Studies, 2017) Korutaro Nkundabanyanga, Stephen; Mvura, Philemon; Nyamuyonjo, David; Opiso, Julius; Nakabuye, Zulaika
    The purpose of this paper is to establish the relationship between perceived grounds for tax noncompliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach – The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures. Findings – Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion. Research limitations/implications – No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated. Originality/value – Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.