The Influence of Perceptions of Corruption on Tax Noncompliance Behaviour of Small and Medium Taxpayers: The Ugandan Context Proposition

This study intends to get answers the various questions that linger in minds of Ugandans relating causes perceived corruption and its effects on tax fairness as well compliance this country. Even recently, world over has instituted laws, policies institutions fight so avert negative economies also citizenry. Scholarly works have identified a wider range factors influence behaviour however, little attention been paid perceptions corruption. In particular, what remains unclear is precisely how are systematically linked intentional noncompliance. provide insight into, or fill gap in, existing literature by expansively exploring self-employed managers. Using conceptual framework derive research testable hypotheses, will employ cross-sectional design using sequential mixed methods approach. Keywords: corruption, fairness, SMEs, non-compliance, Uganda DOI: 10.7176/RJFA/14-6-01 Publication date: March 31 st 2023