ISSN: 2222-6990
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.
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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.
Copyright: © 2019 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
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