Income Tax Compliance among SMEs in Uganda: Taxpayers’ Proficiencies Perspective
Festo Nyende Tusubira, Isaac Nabeta Nkote

Abstract
Purpose: The purpose of the study is to examine the relationship between income tax proficiencies and income tax compliance among SMEs in Uganda. Methodology: A cross sectional descriptive survey design was used and data were gathered from 326 out of 377 SMEs from Mbale district. Findings: The study revealed that income tax proficiencies are multi-dimensional and significant predictors of income tax compliance. Study limitations: The study is limited by factors like the study being cross – sectional in nature and considered only SMEs in Mbale district. Future studies should consider being longitudinal in nature as well as extending to the SMEs in other districts of Uganda. Practical implications: To improve income tax proficiencies in SMEs in Uganda, intensive tax education with practical knowledge should be carried out by Uganda Revenue Authority to the SMEs’ personnel involved in tax matters for efficient compliance. Originality: This study contributes to literature in the areas of income tax proficiencies and income tax compliance.

Full Text: PDF