SOCIO-PSYCHOLOGICAL INVESTIGATION OF THE IMPACT OF CORRUPTION PERCEPTION ON TAX NONCOMPLIANCE AMONG UGANDAN SMES

Abstract

This study aims to explore the influence of perceptions of corruption on tax noncompliance
behavior of small and medium taxpayers in Uganda. The research proposes to fill the gap in the existing
literature on tax compliance and investigate the impact of perceptions of corruption on self-employed
managers from a socio-psychological lens. The study will use a sequential mixed-methods approach,
integrating both qualitative and quantitative methods. Uganda, being one of the most corrupt countries in SubSaharan Africa, is of specific interest for this research. The paper's main research questions focus on the
relationship between perceptions of corruption, tax fairness, and tax noncompliance behavior among selfemployed taxpayers. The study is significant as it expands the theory of tax morale, identifies the impact of
perceptions of corruption on tax compliance behavior, and aims to develop an extended and specific
determinant of Ugandan SMEs' income tax compliance behavior. The study aims to provide an evidence-based
approach to improve tax compliance behavior in Uganda, which could benefit Uganda Revenue Authority and
Uganda as a country.