Journal Screenshot

International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

The Influence of Demographic Factors on Tax Payercompliance in Uganda

Warui Waweru Fredrick, Otai Isaac Peter

http://dx.doi.org/10.6007/IJARBSS/v9-i9/6328

Open access

This article examines the influence of demographic factors on tax payer compliance in Uganda, by specifically looking at individual tax payers who are sole proprietors and owners of Small and Medium Enterprises. Administrative data that was based on a survey conducted by Uganda Revenue Authority, on “attitudes to tax morale and compliance, and the role Uganda Revenue Authority can play in improving tax morale and compliance in the country” was used for the study. The study adopted a quantitative approach, with taxpayers as the respondents. The study findings are based on raw data from a survey conducted by Uganda Revenue Authority. The raw data was then analyzed using Statistical Package for Social Scientists, where factor analysis and correlational analysis was used to determine the influence of demographic factors on tax payer compliance. The survey distributed questionnaires to 284 respondents, of which 284 responses were received, reflecting a response rate of 100%. The findings show that gender is significant while age and education are not significant. The article recommends that government should introduce policies that should make tax compliance friendlier. For example government should conduct country wide tax education for owners of small scale businesses and sole proprietors. Government should also introduce incentives for voluntary tax compliance.

Aaron, Henry, & Martin, M. (1976). Public Goods and Income Distribution_Reply to Geoffrey Brennan, "The distributional Implications of Public Goods". Econometrica, 30, 907-920.
Ajzen, I. (1985). From intentions to actions: Atheory of planned behaviour: From Cognition to behaviour (pp 11039). Actionocontrol.
Allingham, M. G., & Sandmo, A. (1972). 'Income Tax Evasion: A Theoretical Analysis'. Journal of Public Economics, 1(3), 323-338.
Alm, J., Cherry, T., Jones, M., & Mckee, M. (2010). Taxpayer information assistance services and tax compliance behaviour. Journal of Economic Psychology, 31, 577-586.
Amina, & Sniy. (2015). Tax compliance and its detaerminants, the case of Jimma zone. International Journal of Research in Social Sciences, 6(2), 7-21.
Atawodi, O. W., & Ojeka S , S. A. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 6(2), 87-96.
Ayoki, M., Obwona, M., & Ogwapus, M. (2005). Tax Reforms and Domestic Revenue Mobilization in Uganda; Global Development Network (GDN). Washington, D.C.
Bhatia, H. L. (1976). Public Finance (19th edition ed.). New Delhi: Vikas Publishing House Pvt Ltd.
Cadsby, C. B., Maynes, E., & Trivedi, V. U. (2006). Tax compliance and obedience to autharity at home and in the lab: A new experimental approach. Experimental Economics, 343-359.
Chan, C. W., Troutman, C. T., & O'Bryan, D. (2000). An expected model of taxpayer compliance: Empirical evidence fro the United States and Hong Kong, Auditing and Taxation. Journal of International Accounting, 83-103.
Chang, O. H., Nichols, D. R., & Schultz, J. J. (1987). Taxpayers attitudes toward tax audit risk. Journal of Economic Psychology, 8(3), 299-309.
Clofter, C. T. (1983). Tax Evasuion and Tax Rates: An analysis of individual returns. . The Review of Economics abd Statistics, 65(3), 363-373.
Dubin, J. A., & Wilde, L. L. (1988). An empirical analysis of federal income tax auditing and compliance. National tax Journal, 41(1), 61-74.
Dubin, J. A., Graetz, M. A., & Wilde, L. L. (1987). Are we a nation of tax cheater? New econometric evidance on tax compliance. American Economic Review.
Dubin, J. A., Graetz, M. J., & Wilde, L. L. (1990). The effect of audit rates on the federal individual income tax, 1977-1986. National Tax Journal, 43(4), 395-409.
Elmi, A., Kerosi, E., & Ibrahim, T. O. (2015). Relationship between Tax Compliance Barriers and Governments Revenue Generation at Gobonimo Market in Somaliland.
Emmanuele, C. (2012). Economics of taxation: Normative and Positive theories. Hauppauge, NewYork: Npva Science Publishers, Inc.
Erik, L. (1929). Some Contraversial Questions in Theory of Taxation.
Fagbeni, T. O., & Abogun. (2015). Factors influencing voluntary tax compliance of small and meduim scale enterprises in Kwara state Nigerioa.
Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection Probability and Taxpayer Compliance: A review of the Literature. Journal of Accounting Literature, 11(1).
Fishbein, M., & Ajzen , I. (1975). Belief, Attitude, Intention and behaviour: An introduction to theory and research.
Fjeldstad, O. H., & H C, a. S. (2012). "Peoples view of taxation in Africa, Research on determinants of tax compliance." International center for tax and development (ICTD). CHR-michelsen Institution.s.l..s.n.
Fjeldstad, O. H., & Semboja, J. (2001). Why people pay taxes: the case of the development levy in Tanzania. World Development.
Friedland, N., Maital, S., & Rutenberg, A. (1978). A simulation study of income tax evasion. Journal of Public Economics, 10(1), 107-116.
Hasseldine, J., & Hite, P. (2003). Framing, Gender and tax compliance. Journal of Economic Psychology, 24, 517-533.
Jackson, B. R., & Milliron, V. C. (1986). Tax Compliance Research: Findings, problems and prospects. Journal od Accounting Literature, 5, 125-165.
James , S., & Alley, C. (2002). Tax Compliance, Self-Assesment and Tax Administration

In-Text Citation:(Fredrick & Peter, 2019)
To Cite this Article: Fredrick, W. W., & Peter, O. I. (2019). The Influence of Demographic Factors on Tax Payercompliance in Uganda. International Journal of Academic Research in Business and Social Sciences, 9(9), 537–556.