IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v10y2023i3p2272370.html
   My bibliography  Save this article

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

Author

Listed:
  • Julius Opiso
  • Stephen Korutaro Nkundabanyanga
  • Sulait Tumwine
  • Twaha Kigongo Kaawaase
  • Livingstone Senyonga
  • Simon Echegu

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.

Suggested Citation

  • Julius Opiso & Stephen Korutaro Nkundabanyanga & Sulait Tumwine & Twaha Kigongo Kaawaase & Livingstone Senyonga & Simon Echegu, 2023. "The digital era of taxation: Analysing the effectiveness of digital tax adoption on petroleum excise duty revenue," Cogent Business & Management, Taylor & Francis Journals, vol. 10(3), pages 2272370-227, December.
    • Handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272370
    DOI: 10.1080/23311975.2023.2272370
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2023.2272370
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2023.2272370?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:oabmxx:v:10:y:2023:i:3:p:2272370. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.