The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance
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Date
2019
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Journal of Economics, Finance and Administrative Science
Abstract
The purpose of this paper is to examine the mediating effect of adoption of electronic tax system
in the relationship between attitude towards electronic tax system and tax compliance using evidence from
small business enterprises (SBEs) of an African developing economy.
Design/methodology/approach – This study used a quantitative research approach where
questionnaires with close-ended questions were used. This study’s research design was cross-sectional and
correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with
the help of SPSS v22 and MedGraph program (Excel version).
Findings – Adoption of electronic tax system is a partial mediator in the association between attitude
towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax
systemand attitude towards electronic tax system are significantly associated with tax compliance.
Research limitations/implications – This study was cross-sectional, and monitoring changes in
behaviour over time was not possible. The study used a quantitative research approach, and this limits
respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that
the results of this study can be generalized to developing countries with environments similar to that of
Uganda.
Originality/value – Whereas there has been a number of studies on tax compliance, this study provides an
initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship
between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African
developing economy – Uganda.
Description
Keywords
Uganda, Tax compliance, Adoption of electronic tax system, Attitude towards electronic tax system, Small business enterprises
Citation
Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science. DOI 10.1108/JEFAS-07-2018-0066