ISSN 1556-6757







Volume 2, Issue 1, 2013


Social Norms, Taxpayers’ Morale and Tax Compliance: The Case of Small Business Enterprises in Uganda.  Festo Nyende Tusubira & Isaac Nabeta Nkote


Predictors of tax compliance have attracted the attention of researchers in the developed world. However, research from Sub-Saharan Africa corroborating these findings remains thin. What research exists is tentative/exploratory and subjective at best. Using data from small business enterprises in Uganda, this study finds that commitment to social norms and taxpayers’ morale are significant predictors of tax compliance. This finding has both policy and managerial implications, which we present in this paper. Full Article.