Gender and Income Tax Compliance Among Small and Medium Enterprises in Uganda

Penulis

  • Isaac Peter Otai Kyambogo University, Uganda

https://doi.org/10.33476/jeba.v8i2.4119

Abstrak

This study sought to examine the association between gender and income tax compliance amongst sole proprietorship SMEs in the district of Soroti, Uganda. Literature was reviewed as directed by the specific objectives. The study was supported by the benefit theory and the Fischer tax compliance model. The study adopted the explanatory and descriptive research designs. The study picked 384 participants from the target population of 2,590 owners of SMEs. Data was gathered using questionnaires and analyzed using cross tabulation and inferential statistics. Hypotheses were tested at 5 percent significance and normality test conducted. Study findings disclosed that gender has insignificant relationship with filing of returns of income tax and prompt discharge of income tax. The study concluded that gender differences do not explain decisions of owners of SMEs to file returns of income tax and pay income tax promptly. The study recommended that policy makers should consider demographic background of individual taxpayers in mapping out strategies to improve individual income tax compliance.

Unduhan

Diterbitkan

2024-03-08

Terbitan

Vol 8 No 2 (2023): JULI - DESEMBER 2023

Bagian

Articles

Lisensi

Hak Cipta (c) 2024 Isaac Peter Otai

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.

Proposed Policy for Journals That Offer Open Access

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).

Authors who publish with Journal of Economics and Business Aseanomics (JEBA) agree to the following terms:

1. For all articles published in Journal of Economics and Business Aseanomics (JEBA), copyright is retained by the authors. Authors permit the publisher to announce the work with conditions. When the manuscript is accepted for publication, the authors agree to the publishing right's automatic transfer to the publisher.

3. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.

4. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

5. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).