Browsing by Subject "Electronic Fiscal Receipting and Invoicing System"

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    • The effectiveness of EFRIS on tax compliance 

      Arenji, Fiona Josephine (Makerere University, 2023-01)
      The Uganda Revenue Authority, in a quest to enable compliance and improve VAT reporting of commercial transactions, introduced the Electronic Fiscal Receipting and Invoicing System (EFRIS). However, despite the implementation ...