Opiso, Julius; Nkundabanyanga, Stephen Korutaro; … - In: Cogent business & management 10 (2023) 3, pp. 1-23
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...