The Influence of Perceptions of Corruption on Tax Noncompliance Behaviour of Small and Medium Taxpayers: The Ugandan Context Proposition

Abstract

This study intends to get answers to the various questions that linger in the minds of Ugandans relating to the causes of perceived corruption and its effects on tax fairness as well as tax compliance in this country. Even recently, the world over has instituted laws, policies and institutions to fight corruption so as to avert its negative effects on the economies and also on the citizenry. Scholarly works in tax compliance have identified a wider range of factors that influence behaviour however, little attention has been paid to the influence of perceptions of corruption. In particular, what remains unclear is precisely how perceptions of corruption are systematically linked to intentional tax noncompliance. This study is to provide insight into, or fill a gap in, the existing literature in tax compliance behaviour by expansively exploring the influence of perceptions of corruption on self-employed managers. Using a conceptual framework to derive the various research questions and testable hypotheses, this study will employ a cross-sectional research design using a sequential mixed methods approach.

Keywords: corruption, tax fairness, SMEs, tax non-compliance, Uganda

DOI: 10.7176/RJFA/14-6-01

Publication date:March 31^st 2023