Unlocking financial potential: the impact of system accessibility on SME performance in Kikuubo business center, Kampala, Uganda
Ndejje University Journal Of Interdisciplinary Studies,
Volume 2, Conference Papers
eISSN: 3079-7683
DOI: https://doi.org/10.64080/ndujis.2026.Cof.Pro.Oct012
1.Brian Walugembe, Ndejje University, princebryans202@gmail.com,
ORCID: 0009-0006-7749-4178
2.Nazarious Rukanyangira, Ndejje University, nrukana@gmail.com/nrukanyangira@ndejjeuniversity.ac.ug, nazarious.
rukanyangira@uict.ac.ug, ORCID: 0000-0002-5882-9730
Abstract
Small and Medium Enterprises (SMEs) are widely recognized as the backbone of Uganda’s economy, driving employment, innovation, and economic growth. However, despite their critical role, SMEs in Uganda face significant challenges in tax compliance and financial management, often exacerbated by the digital divide. The Uganda Revenue Authority (URA) has implemented Electronic Tax Systems (ETS) to streamline compliance, yet the financial benefits of these systems for SMEs remain debated, particularly in infrastructure-constrained environments. This study investigated the impact of system accessibility on the financial performance of selected SMEs in Kikuubo Business Centre, Kampala. Employing a mixed-methods research design that integrated descriptive, correlational, and qualitative approaches, the study gathered data from 189 respondents, including SME owners, URA officials, and tax consultants. Quantitative analysis using SPSS revealed a strong positive correlation (r = 0.711, p < 0.01) between system accessibility and financial performance, suggesting that improved access to digital tax platforms enhances profitability and cost efficiency. Descriptive results indicated that while 86.2% of SMEs had adequate internet access and 82.1% trusted system uptime, 90% still faced significant technical challenges that hampered smooth operations. Qualitative insights further highlighted that despite high access, infrastructural deficits such as internet outages, low digital literacy, and interface complexity often negated the potential financial benefits, forcing reliance on costly third party agents. The study concludes that while accessibility is a critical predictor of financial performance, it must be accompanied by usability, digital literacy training, and robust infrastructure to realize tangible economic gains. The findings recommend that policymakers and the URA focus not only on expanding digital coverage but also on simplifying user interfaces and stabilizing power and internet infrastructure to ensure that accessible systems translate into improved financial outcomes for SMEs in informal trade hubs.


























