Browsing by Author "Emmanuel Eilu"

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A Framework for Adopting ICT-Based Services Among Coffee Farmers in Uganda: Case Study of Bugisu Subregion in Bugisu
(Springer, 2024-06-04) Moses Obulei; Emmanuel Eilu; Joseph Mutemere
While information and communication technology (ICT)-based services would help address most of the challenges faced by the coffee farmers and improve coffee production in Bugisu region, there are several challenges that hinder the adoption and use of ICT-based services among coffee farmers in Bugisu region. This study, therefore, assessed the technological challenges associated with the adoption of ICT-based services among coffee farmers in Bugisu region and examined the technological, organizational, and environmental factors that facilitate the successful adoption of ICT among coffee farmers in Bugisu subregion in Bugisu. Twenty-three participants including coffee farmers, extension workers, and Bugisu cooperative union leaders were involved in the study. Both interview and focus group discussions were utilized for data collection. The study used content analysis to determine the presence of certain words, themes, or concepts from the field data. The study found out that lack of electricity, inadequate ICT infrastructure, high cost of ICT software and hardware, and high ICT illiteracy rates were some of the challenges faced by coffee farmers in Bugisu region. This chapter, therefore, presents a TOE framework for successful adoption of ICT among coffee farmers in Bugisu subregion in Bugisu.
A Framework for Enhancing the Adoption of E-Tax Services in Tanzania
(International Journal of ICT Research in Africa and the Middle East, 2019-12) Daniel Deogratus; Gilbert Maiga; Emmanuel Eilu
Domestic revenue collection through taxation is still below its potential in many developing countries. There have been concerted efforts to improve domestic revenue mobilization in many developing countries using ICT. However, since the use of ICT in taxation in developing countries is still relatively a new phenomenon, models and frameworks that can best guide the adoption of an e-tax service in a developing country context are lacking. Therefore, in this article, the authors investigated requirements for enhancing e-tax service adoption in a typical developing country like Tanzania. Requirements for enhancing e-tax service adoption were first elicited through literature review and validated using questionnaires and an interview guide. The requirements for enhancing e-tax adoption were used to extend TOE framework developed by Tornatzky and Fleischer in 1990. This article, therefore, presents a model that supports electronic tax services adoption in a typical developing country like Tanzania
A Model for Improving Social Media Tax Compliance in Uganda
(Springer Nature Switzerland AG 2024, 2024-06-04) Emmanuel Eilu; Joseph Mutemere; Peter Wanda; Justus Byamukama; Peter Kamya
When the social media tax was introduced in Uganda in June 2018, a case was filed in the Constitutional Court seeking the nullification of the tax. A campaign hashtag “#ThisTaxMustGo” was created against the tax. Social media users began using Virtual Private Network (VPN) Apps installed on their smartphones to evade the tax. One year after its introduction, the Uganda Revenue Authority (URA) acknowledged that the social media tax was among the worst-performing tax categories for 2018/19. Only UGX 49.5 billion was collected in 2019, against the projected UGX 284 billion, hence a 17.4% performance. URA observed that there was a need for a deeper study of social media tax to find ways of improving its compliance. This chapter surveyed the social media tax compliance levels and investigated ways of improving compliance with the social media tax among the taxpayers in Uganda. A survey was conducted in Mbale municipality, where a total of 381 closed-ended questions with ordered choices were given out within the municipality, and 325 were filled out and returned for analysis. Statistical Package for the Social Science (SPSS) and Excel were used to analyse quantitative data. The results of the survey revealed that 40% of social media users did not pay the social media tax whenever they wanted to access social media, while 58% of those who did not pay the tax used VPN to evade the social media tax. About 67% said the social media tax was very high, while 75% said the tax was unfair and 68% said the introduction of the social media tax was an attempt to reduce freedom of expression. This chapter presents a modified model for improving social media tax compliance in Uganda. It is hoped that this model may be of great use to the Uganda Revenue Authority and other revenue bodies in developing countries seeking to improve tax compliance.
Adoption of Electronic Fiscal Devices (EFDs) for Value-Added Tax (VAT) Collection in Kenya and Tanzania: A Systematic Review
(The African Journal of Information and Communication, 2018-05) Emmanuel Eilu
Domestic revenue collection through taxation is still below its potential in many Sub-Saharan African countries. In an attempt to boost their tax revenues, many national governments have deployed electronic fiscal devices (EFDs) to improve value-added tax (VAT) collection. However, there is evidence indicating that the deployment of EFDs in some African countries has encountered substantial challenges. Using the systematic review method, the research described in this article investigated challenges encountered in adoption of EFDs in Kenya and Tanzania. The review concludes by modelling recommendations, extracted from seven existing studies, in terms of the technology-organisation-environment (TOE) framework (Tornatzky & Fleisher, 1990). This model is an effort to provide a potential guide for successful EFD adoption in East Africa.
An Assessment of Usability of Online Tax Return Services in Uganda and Its Influence on Tax Revenue
(AfriCHI '21: 3rd African Human-Computer Interaction Conference, 2021-03-08) Emmanuel Eilu; Walyawula Christopher; Reuben Soita
The introduction of various online tax return services in sub-Saharan Africa was meant to foster tax compliance and improve tax revenues for economic growth and development. However, there is evidence that these online tax services may not have improved tax returns as expected. In this paper, we set out to investigate how the usability factor of these online tax return services has affected the use of the services by the tax payer. This research undertook a pilot study in Uganda which is a typical Sub-Saharan African country. We majorly focused on the online tax return services provided by Uganda Revenue Authority (URA). In order to assess the usability level of these services, the System Usability Scale (SUS) was used. Developed by John Brooke in 1986, the SUS is a simple, ten-item scale used to conduct usability assessments on a systems. Twenty two tax paying businesses within Central Business District of Mbale municipality in Uganda were selected for the study. The study found out that, out of the four online tax return services provided by URA at the time of the study, only 50 % of the online tax return services were utilized by the tax payers. Only 33% of the different electronic payment modes provided by URA are used. The findings also revealed that the SUS average score for URA's online tax return services was 53, and this means that the average usability score for the URA online tax return services was 16%. This signifies serious usability problems with the services. Based on the findings of this study, there is a high likelihood that poor usability of the online tax return services may have played a major role in the low tax revenues expected from the online tax return services in Uganda and sub-Saharan Africa in general.
Digital Preservation of Cultural Heritage in Uganda: Case of Bugisu Sub Region
(Springer, 2024-06-04) Seth Soita; Emmanuel Eilu; Joseph Mutemere
Digitization of cultural heritage has taken a popular turn in Uganda as elsewhere in the world as a means of conservation and preservation of cultural heritage for posterity. However, whereas digitization of cultural heritage is viewed as a tool that can be used to provide long-term preservation and global access to indigenous knowledge, there have been serious challenges associated with digitizing of cultural heritage material. This chapter, therefore, assesses the underlying challenges of cultural heritage preservation in Uganda, with the Bugisu sub-region as a case study, and establishes ways for using digital technology to provide long-term preservation and global access to cultural heritage in Uganda. Interviews with clan leaders and a systematic review were the two methods used in this study. Clan records were selected as the major cultural heritage for study. From the interview carried out with the clan leaders, the study found out that there were enormous challenges associated with the preservation of clan records, such as inadequate storage, fire outbreaks and lack of support from governments and other stakeholders. Using systematic review, the study established ways for using digital technology to provide long-term preservation and global access to cultural heritage in Uganda.
Pastoralists’ Use of Mobile Phones for Livestock Management in Karamoja, Uganda
(The African Journal of Information and Communication, 2024-12-28) Mark Rigan Acheke; Emmanuel Eilu
In the semi-arid pastoral region of Karamoja in Uganda, foot and mouth disease and tick infestations remain leading causes of livestock losses and lower milk production, costing the regional economy over USD92 million per year. This study investigated the use of mobile phones for livestock management among pastoralists in Karamoja. A total of 29 pastoralists were convened in focus group discussions (FGDs), and 11 government veterinary extension workers were interviewed. The FGDs and interviews explored the pastoralists’ existing uses of mobile phones for livestock management, the challenges they face in pursuing these uses, and the additional uses they would like to see in the future. The findings were then analysed through the lens of the unified theory of acceptance and use of technology (UTAUT), generating lessons that may be useful to the Ugandan government and other stakeholders seeking to support pastoralists’ livelihoods.
Usability Evaluation of Learning Management Systems in Public Universities in Uganda: Lecturers’ Perspectives
(The Uganda Higher Education Review Journal, 2026-11-25) Emmanuel Eilu; Joseph Mutemere; Sumaya M. Kagoya; Margaret Nagwovuma; Godfrey Odongtoo; James Boogere
Recent studies in Uganda show that Learning Management Systems (LMS) were not usable, and some were complex to use, making it difficult for lecturers to use the platforms. As a result, there has been low uptake and usage of LMS in many universities. To investigate this claim, the study set out to evaluate the usability of LMS in four public universities in Uganda, namely Makerere University, Makerere University Business School, Busitema University and Gulu University. Google Docs was used to design a System Usability Scale (SUS) which was used to evaluate the usability of the LMS in the four public universities. An open-ended questionnaire was also included in the SUS to capture qualitative data. This questionnaire was sent to different staff mailing lists in the four universities. A total of 80 questionnaires were filled and analyzed. The findings showed that the average System Usability Scale score for the LMS used in the four public universities was 60, representing about 30% usability, which is poor. The study identified several usability challenges and ways to address the usability challenges. This paper, therefore, presents an IDSS usability model for improving LMS usability in learning institutions.