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The purpose of this study is to examine the contribution of tax morale, compliance costs and tax compliance of financial services firms in Uganda.

This study is cross-sectional and correlational and adopts firm-level data collected using a questionnaire survey of 210 financial services firms in Uganda from which usable questionnaires were received from 152 financial services firms.

Tax morale and compliance costs contribute up to 20.6 per cent of the variance in tax compliance of the financial services firms. Tax morale and tax compliance are positively and significantly associated. Results further indicate that compliance costs and tax compliance are positively and significantly associated. National pride and trust in government and its legal systems as dimensions of tax morale independently are significantly associated with tax compliance. Results also indicate that administration costs and specialist costs as dimensions of compliance costs individually are significantly associated with tax compliance.

This study results should be generalized with caution, as they are limited to the financial services firms in Uganda.

Whereas there has been a number of studies on tax compliance in both developed and developing countries, this is the first study on the African scene to examine the contribution of tax morale and compliance costs on tax compliance of financial services firms in a single suite. It is unbelievable that the financial services firms, especially commercial banks which are highly regulated by the central bank in many developing countries, can afford to report tax payables year after year.

The purpose of this paper is to report on the results of a study carried out to establish the contribution of board of directors’ effectiveness, intellectual capital (IC) and managerial attitude to the adoption of International Financial Reporting Standards (IFRSs) in microfinance institutions (MFIs).

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 67 MFIs that are members of the Association of Microfinance Institutions of Uganda. The data were analyzed using statistical package for social sciences.

Both board of director’s effectiveness and IC positively and significantly contribute to the adoption of IFRSs. Managerial attitude is positively and significantly associated with the adoption of IFRSs, but its explanatory power is subsumed in IC.

To the authors’ knowledge, this is the first study to investigate the contribution of board of director’s effectiveness, IC and managerial attitude to the adoption of IFRSs in MFIs using evidence from a developing African country like Uganda.

The purpose of this paper is to report on the results of a study carried out to examine the mediating effect of attitude in the relationship between subjective norm, religiosity and intention to adopt Islamic banking in a developing secular state like Uganda.

This study’ research design was cross sectional. Closed ended questionnaires were distributed to 258 managers of micro businesses in Uganda. Data were analyzed with the help of SPSS v22 and MedGraph program (Excel version).

Attitude is a significant mediator in the relationship between subjective norm and intention to adopt Islamic banking. Also, attitude significantly mediates the relationship between religiosity and intention to adopt Islamic banking.

The study used only a single research methodological approach; therefore, future research could be undertaken using a mixed-methods approach.

Emphasis should be put on improving the mindsets of Ugandans toward Islamic banking.

While there has been a number of studies on Islamic banking, this study provides an initial empirical evidence on the mediation effect of attitude in the relationship between subjective norm, religiosity and intention to adopt Islamic banking in a single study in an African developing secular state like Uganda.

The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).

This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.

Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.

Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.

The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.

This paper aims to show preliminary evidence of the link between the perceived low vulnerability of vital energy systems (LVRE) and social acceptance of renewable energy (SARE) while treating environmental opportunities and threats (EOPT), renewable energy technological innovations (TECH) and business model innovations as possible antecedents.

The objectives are delivered through a survey of 199 households (potential and actual customers/suppliers of electric power and renewable energy gadgets in Kampala and Wakiso districts of Uganda), and the data obtained were analysed using ordinary least squares (OLS) regression.

Both LVRE and EOPT, on their own, significantly predict SARE. TECH significantly mediate in the relation between EOPT and SARE. The highest form of SARE is market acceptance. Also, the current state of vulnerability of vital energy systems in the two Ugandan districts seems to espouse energy security as the real value of renewable energy. The study further finds that to deliver high SARE, there is a need to encompass potential user performance expectations of renewable energy technologies.

Because the current results are from only two cities (districts) of Uganda and also based on a non-probability sample, generalizing them can be considered remote. In other words, it appears that more complex models need developing and testing in the future concerning LVRE and SARE. The present preliminary results are offered as a stimulus to such efforts. Well, it is expected, and, consistent with the diffusion of innovations theory (Rogers, 1995), that the population in Kampala and Wakiso districts are potential change agents (i.e. capable of influencing others in rural areas of Uganda).

The study estimates the direct and indirect effects to show how strongly TECH operate. Basing on OLS regression coefficients, the indirect effects are larger. Using the medgraph, we find probably for the first time, the adoption of technological innovation explains a significant part of the link between EOPT and SARE in the current study setting.

This study aims to examine whether energy governance mechanisms, energy consumption, energy poverty and firm characteristics do matter for sustainable development practices.

The study uses a cross-sectional survey of production managers, engineers and chief finance officers of firms under the Uganda Manufacturers Association. The data analysis was mainly done using the partial least squares structural equation modeling.

The regression analysis results indicate that ownership structure, capital structure, energy governance mechanisms, energy poverty and energy consumption do matter for improved sustainable development practices. Firm age does not significantly matter for sustainable development practices.

This study provides initial evidence on what matters for improvement in sustainable development practices using evidence from developing African countries such as Uganda whose major focus is the attraction of foreign investors. Such countries focus on improvement in economic growth at the expense of social and environmental concerns.