ISSN 1556-6757


SJI 


 

 

 

 

 
 
 

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


Abstract

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.