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The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Author

Listed:
  • Night, Sadress

    (Makerere University Business School)

  • Bananuka, Juma

    (Makerere University Business School)

Abstract

Purpose – The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy. Design/methodology/approach – This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with the help of SPSS v22 and MedGraph program (Excel version). Findings – Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax system and attitude towards electronic tax system are significantly associated with tax compliance. Research limitations/implications – This study was cross-sectional, and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach, and this limits respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda. Originality/value – Whereas there has been a number of studies on tax compliance, this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.

Suggested Citation

  • Night, Sadress & Bananuka, Juma, 2020. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 73-88.
    • Handle: RePEc:ris:joefas:0158
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    References listed on IDEAS

    as
    1. Doreen Musimenta & Stephen Korutaro Nkundabanyanga & Moses Muhwezi & Brenda Akankunda & Irene Nalukenge, 2017. "Tax compliance of small and medium enterprises: a developing country perspective," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 25(2), pages 149-175, May.
    2. Nugi Nkwe, 2013. "Tax Payers Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana," Business and Management Horizons, Macrothink Institute, vol. 1(1), pages 113-137, June.
    3. Fred D. Davis & Richard P. Bagozzi & Paul R. Warshaw, 1989. "User Acceptance of Computer Technology: A Comparison of Two Theoretical Models," Management Science, INFORMS, vol. 35(8), pages 982-1003, August.
    4. Henry Kaiser, 1974. "An index of factorial simplicity," Psychometrika, Springer;The Psychometric Society, vol. 39(1), pages 31-36, March.
    5. Stephen Korutaro Nkundabanyanga & Philemon Mvura & David Nyamuyonjo & Julius Opiso & Zulaika Nakabuye, 2017. "Tax compliance in a developing country," Journal of Economic Studies, Emerald Group Publishing Limited, vol. 44(6), pages 931-957, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Uganda; Tax compliance; Adoption of electronic tax system; Attitude towards electronic tax system; Small business enterprises;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy

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