IJFAM

Article Details

Vol. 8 No. 2 (2026): September

Digital Financial Services and Tax Revenue Mobilization

https://doi.org/10.35912/ijfam.v8.n2.p323-339.2026

Abstract

Purpose: This study explored the effect of digital financial services on tax revenue mobilization in Uganda and developed appropriate solutions to address the identified gaps.

Methodology: A descriptive design was applied to summarize respondents’ characteristics, while a correlational design was used to analyze the relationships among the study variables.

Results: This study found that tax education, the use of electronic tax systems, and tax laws and administration are key determinants of revenue mobilization. The use of digital financial platforms such as e-banking, mobile money, and e-tax systems boosts revenue mobilization campaigns, thus increasing domestic revenue from citizens. Furthermore, a positive significant relationship between digital financial services and revenue mobilization was established (r = 0.333**, Sig. = 0.000).

Conclusions: There is a need for massive community sensitization on the usage of digital financial services to create a favorable attitude and intention towards the use of digital financial services in revenue mobilization. Training sessions should be organized for both employees and the business community on the use of digital financial services and their supporting tools.

Limitations: This study did not focus on non-digital financial services; thus, future studies should establish the relationship between stakeholder attitudes towards digital services and revenue collection.

Contributions: This study helps address and remove fear, especially among taxpayers who may be resistant to using digital platforms for paying taxes and duties due to ignorance of how to navigate the digital payment platforms.

Keywords

Digital Financial Services Tax Administration Tax Revenue Mobilization

How to Cite

Eton, M., Olupot, S. P., Mwosi, F., Emukuny, M., & Akecha, T. (2026). Digital Financial Services and Tax Revenue Mobilization. International Journal of Financial, Accounting, and Management, 8(2), 323–339. https://doi.org/10.35912/ijfam.v8.n2.p323-339.2026

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Authors

1 Marus Eton
Muni University, Arua, Uganda
2 Simon Peter Olupot
Kabale University, Kabale, Uganda
3 Fabian Mwosi
Uganda Christian University, Kabale, Uganda
4 Martin Emukuny
Muni University, Arua, Uganda
5 Tobby Akecha
Lira University, Lira Uganda

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Vol. 8 No. 2 (2026): September
Section: Articles
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