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Tax compliance remains a stubborn challenge in developing economies, where widespread digitalization has not always translated into improved revenue collection. This study examines how the adoption of electronic tax (e-tax) systems influences compliance in Uganda, focusing on the mediating role of tax administration efficiency. Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), the Economic Deterrence Theory (EDT) and the Slippery Slope Framework (SSF), the study highlights how e-tax adoption can shape compliance outcomes through administrative efficiency. Using a cross-sectional survey design, data were collected from 217 Uganda Revenue Authority (URA) staff selected through stratified purposive sampling. Administrative efficiency was assessed through ease of work processes, work turnaround time, and communication response time. Results show that ease of work processes significantly mediates the relationship across all components of compliance, while work turnaround time is only a significant mediator in the context of registration. Communication response time showed no mediating effect. The findings suggest that to fully realize the benefits of digital tax systems, tax authorities must go beyond mere technological adoption and invest in internal reforms that simplify procedures, reduce turnaround times, and enhance the overall user experience. Such reforms will strengthen the effectiveness of e-tax platforms and contribute to sustained improvements in tax compliance.
Magumba et al. (Wed,) studied this question.