The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue

AbstractThis paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study’s objectives. Consist...

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Bibliographic Details
Main Authors: Julius Opiso, Stephen Korutaro Nkundabanyanga, Sulait Tumwine, Twaha Kigongo Kaawaase, Livingstone Senyonga, Simon Echegu
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
digital tax adoption
the performance of petroleum excise duty
digital tax adoption attributes
Uganda
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2272370

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2272370

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