Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/294694 
Year of Publication: 
2023
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 10 [Issue:] 3 [Article No.:] 2272370 [Year:] 2023 [Pages:] 1-23
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
This 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. Consistent with the results of prior studies, we find a statistically significant and positive association between digital tax adoption and the performance of petroleum excise duty. Distinct from past studies, we further examined the link between the attributes of digital tax adoption and the performance of petroleum excise duty. In line with the technology adoption model, our results revealed that among the digital tax adoption attributes, perceived usefulness, information infrastructure, and digital skills significantly contribute to positive variance in petroleum excise duty performance. Though digital tax adoption has received sizeable study in the literature, its application in the context of petroleum excise duty has received less scholarly attention.
Subjects: 
digital tax adoption
digital tax adoption attributes
the performance of petroleum excise duty
Uganda
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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