Antecedents of Tax Compliance of Small Business Enterprises: a developing country perspective

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dc.contributor.authorSadress, Night
dc.contributor.authorBananuka, Juma
dc.contributor.authorOrobia, Laura
dc.contributor.authorOpiso, Julius
dc.date.accessioned2022-11-08T13:49:48Z
dc.date.available2022-11-08T13:49:48Z
dc.date.issued2019
dc.description.abstractThe 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.en_US
dc.identifier.citationNight Sadress, Juma Bananuka, Laura Orobia, Julius Opiso, "Antecedents of Tax Compliance of Small Business Enterprises: a developing country perspective", International Journal of Law and Management, https://doi.org/10.1108/ IJLMA-10-2017-0234en_US
dc.identifier.urihttps://doi.org/10.1108/IJLMA-10-2017-0234
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/5191
dc.language.isoenen_US
dc.publisherInternational Journal of Law and Managementen_US
dc.subjectAdoption of electronic tax systemen_US
dc.subjectIsomorphic forcesen_US
dc.subjectTheory of reasoned actionen_US
dc.subjectInstitutional theoryen_US
dc.subjectTechnology Acceptance Modelen_US
dc.titleAntecedents of Tax Compliance of Small Business Enterprises: a developing country perspectiveen_US
dc.typeArticleen_US
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