Forthcoming Articles

International Journal of Economics and Business Research

International Journal of Economics and Business Research (IJEBR)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Economics and Business Research (One paper in press)

Regular Issues

  •   Free full-text access Open AccessThe effect of e-tax adoption on tax payment: unravelling the moderating role of taxpayer demographics
    ( Free Full-text Access ) CC-BY-NC-ND
    by Margaret Magumba, Ismail Kintu, Festo Nyende Tusubira, Godfrey Akileng 
    Abstract: E-tax systems have transformed tax administration worldwide, improving efficiency and revenue performance. However, their impact on tax payment behaviour varies across taxpayer groups, and limited empirical evidence exists on how demographic characteristics shape this relationship. Guided by the unified theory of acceptance and use of technology, the economic deterrence theory, and the slippery slope framework, this study examines the moderating role of demographic factors in the relationship between e-tax adoption and tax payment in Uganda. Using an extended difference-in-differences model with three-way interaction terms, the analysis draws on data from 2,500 taxpayers selected through stratified and simple random sampling. The findings reveal that industrial sector, geographic location, business age, size, and ownership type significantly influence the effect of e-tax adoption on tax payment, with varying effects across tax categories. The study recommends differentiated taxpayer support and compliance strategies that account for variations across taxpayer groups and tax categories.
    Keywords: e-tax; tax payment; tax compliance; taxpayer demographics; difference-in-differences; DiD; moderating effect.
    DOI: 10.1504/IJEBR.2026.10081314
     

 

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