| dc.description.abstract | The study generally established the effectiveness of EFRIS on Tax compliance and is conceptualized in terms of ease with which EFRIS is used among tax payers and tax collectors. It specifically examined the convenience with which EFRIS is used among tax payers and tax collectors in Uganda, the cost effectiveness of EFRIS System in Uganda, and the Reliability of EFRIS system by taxpayers and URA. The study was carried out in Kampala central division located in Central Uganda. The study adopted a descriptive research design. The study employed both quantitative and qualitative approaches. An interview guide and questionnaires were the main tools to use in data collection, which combined qualitative and quantitative techniques respectively. In this study, the population was of comprised staff and proprietors of 122 Large Scale Enterprises, 560 Medium Scale Enterprises, and 1706 Small Scale Enterprises in Kampala Central Division and 56 staff in domestic taxes department at the URA headquarters. The study targeted a sample of four hundred sixty-five (n=465) respondents including ten (n=10) proprietors among Large Scale Enterprises, twenty-five (n=25) URA Domestic Tax Department staff, 350 Small Scale Enterprises and 80 Medium Enterprises. Both probability and non-probability sampling approaches including simple random and purposive sampling techniques were adopted in selecting the sample. Both secondary and primary data collection methods were employed in this study. Primary methods of data collection incorporated the use of self-administered questionnaires and interview guide to collect data from SMEs and staff at URA.
The study found that EFRIS is not convenient for Ugandan tax payers and collectors, with 83% disagreeing and 17% agreeing. However, a positive relationship was found between convenience and tax compliance among businesses in Kampala Central Division. The effectiveness of EFRIS was also questioned, with 85% disagreeing and 15% agreeing.
Therefore, the study recommends that Uganda Revenue Authority (URA) should provide Unstructured Supplementary Service Data (USSD) to businesses, enabling real-time connectivity between mobile network operators and users' phones. This would improve the convenience of the EFRIS system, allowing taxpayers to access functions like checking balances and validating documents. The study also suggests an internet payment system to reduce corruption, improve transaction accuracy, and enhance data security. URA management should also continuously upgrade their electronic tax system for effective service delivery. | en_US |
