Festo Tusubira

Income tax compliance analysis: Compliance costs and social norm consideration

Tax non-compliance is a significant problem in most countries across the world. Although difficult to quantify with any degree of accuracy, revenue bodies generally acknowledge that non-compliance associated with their respective underground economy is a significant area of tax risk and tax revenue leakage. Dealing effectively with such non-compliance presents many challenges like: difficulty in detection of economic transactions due to informality, concealment of the economic activities and inadequate records for unreported income for varied taxpayers. Evidence also suggests tax non-compliance behaviour has been due to significant tax compliance cost burdens on the taxpayers arising from tax systems as well as societal influences. 

My study aims to investigate and analyse the income tax compliance behaviour of small and medium-size (SME) corporations in developing countries; Uganda being the case in point. The study will consider income tax compliance costs and social norms as predictor variables of tax compliance behaviour amongst SME corporations using a positivist model, contributing to the income tax compliance knowledge base and support to revenue bodies in effective tax administration.

Previous Qualifications: ACCA-UK; MSc. Accounting and Finance (Makerere University, Uganda); B.Com - Accounting (Makerere University, Uganda)

Research Interests: Tax compliance costs, tax compliance, tax evasion, SME taxation