| Autor: |
Isaac Peter OTAI |
| Jazyk: |
English<br />Romanian; Moldavian; Moldovan |
| Rok vydání: |
2024 |
| Předmět: |
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| Zdroj: |
CECCAR Business Review, Vol 5, Iss 10, Pp 64-73 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
2668-8921 |
| DOI: |
10.37945/cbr.2024.10.07 |
| Popis: |
The paper aims to examine the moderating consequence of income tax law in the association between demographic factors and compliance with income tax amongst owners of sole proprietorship small and medium enterprises (SMEs) in Soroti, Uganda. Descriptive and explanatory research designs were employed. Using proportionate stratified and simple random sampling techniques, the study selected 384 participants from the target population of 2,590 owners of sole proprietorship SMEs in Soroti, Uganda. Primary data was gathered using questionnaires and data was analysed using inferential (logistic regression) statistics with the help of Statistical Package for Social Scientists (SPSS). Hypothesis tests were done at a five percent significance level. Findings disclosed that income tax law significantly moderated the relationship between demographic factors and income tax compliance. The study draws attention to an issue that has been overlooked by many scholars. Aside from revamping key and associated literature on the study variables, this study identified a gap that had been neglected in betimes research. Income tax law as a moderator variable is an area that has been less covered. The findings of this study point to the importance of designing income tax laws that prompt individuals to comply with income tax obligations. The study recommends that the Ministry of Finance in collaboration with the relevant legislative bodies ought to evaluate the income tax law and particularly reconsider its complex nature. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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