Religiosity: Mediator of Tax Knowledge and Tax Compliance among Small Business Enterprises (SBEs)
Bibliographic record
Abstract
This study uses data from small business enterprises (SBEs) in a developing African economy to investigate the role of mediating religiosity in the link between tax Knowledge and tax compliance. This study used closed-ended questionnaires and a quantitative research design. This study employed a cross-sectional and correlational approach. A total of 283 SBE managers provided usable questionnaires, and SPSS v23 and the MedGraph application (Excel version) were used to analyze the data. Religion acts as a partial mediating factor in the relationship between tax compliance and tax knowledge. The results also indicate a strong relationship between tax compliance, tax awareness, and religiosity. Only one methodological research procedure was used, and triangulation may be attempted in future interviews. Furthermore, the results of this study were cross-sectional. More research should be conducted to assess the mediating effects examined in this study over time. A valid interpretation of the correlations between research variables always requires an analysis of the involvement of a third variable (religiosity) in the connection. This enables specialists and researchers to comprehend and reach valid conclusions and selections that might aid in improving tax compliance. Despite the abundance of research on tax compliance, this study uses SBE findings from Uganda, a developing economy in Africa, to provide the first empirical evidence of the mediating role of religiosity in the relationship between tax awareness and tax compliance.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".