The Effects Of Electronic Tax Filing System On Tax Compliance Amongst Small And Medium Enterprises Within Kampala Central Business District

This study set out to investigate the influence of the electronic tax filing system on tax compliance and tax collection. Electronic tax filing system is a computerized tax administration system that is especially designed to handle general tax administration from registration, assessment, filing returns and processing of claims and refunds. Its intended purpose was to reduce the cost of the tax payer complying with URA, increase tax collection, achieve compliance and remove the inefficiencies associated with costs of movement by tax payers to URA offices to do business and present to tax paye…