Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District.
The study was about the effect of taxes on the performance of small-scale business enterprises in Uganda; A case study of Bwambara Trading Centre in Rukungiri district. A descriptive design and exploratory design were used depending on the characteristics of the study. A sample of 88 respondents was...
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| Format: | Thesis |
| Language: | en_US |
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Kabale University
2024
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| Online Access: | http://hdl.handle.net/20.500.12493/1829 |
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| author | Akampurira, Space |
| author_facet | Akampurira, Space |
| author_sort | Akampurira, Space |
| collection | KAB-DR |
| description | The study was about the effect of taxes on the performance of small-scale business enterprises in Uganda; A case study of Bwambara Trading Centre in Rukungiri district. A descriptive design and exploratory design were used depending on the characteristics of the study. A sample of 88 respondents was used, and data was collected using a questionnaire directed to the owners of small-scale enterprises in the area. Data was analyzed and summarised using frequencies where percentages were derived for easy interpretation. The findings of the study revealed that taxations promote funding of governments; it also affects the savings and investments of business operators. The study also revealed that taxation also causes some business people to lose jobs, and also makes increments in prices for goods and services in SMEs. The study recommends that the Government through the Ministry of Finance Planning and Economic Development call for workshops, seminars, and radio programs to educate the business community about the different forms of taxes imposed on small-scale businesses. The study revealed that the biggest problem with the tax paid is in fact that the SME community does not understand how the tax is arrived at as well as how it is paid but not because it is too high. |
| format | Thesis |
| id | oai:idr.kab.ac.ug:20.500.12493-1829 |
| institution | KAB-DR |
| language | en_US |
| publishDate | 2024 |
| publisher | Kabale University |
| record_format | dspace |
| spelling | oai:idr.kab.ac.ug:20.500.12493-18292024-08-01T00:03:24Z Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. Akampurira, Space Effect Tax Payment Performance Small-Scale Businesses Uganda Bwambara Sub-County Rukungiri District The study was about the effect of taxes on the performance of small-scale business enterprises in Uganda; A case study of Bwambara Trading Centre in Rukungiri district. A descriptive design and exploratory design were used depending on the characteristics of the study. A sample of 88 respondents was used, and data was collected using a questionnaire directed to the owners of small-scale enterprises in the area. Data was analyzed and summarised using frequencies where percentages were derived for easy interpretation. The findings of the study revealed that taxations promote funding of governments; it also affects the savings and investments of business operators. The study also revealed that taxation also causes some business people to lose jobs, and also makes increments in prices for goods and services in SMEs. The study recommends that the Government through the Ministry of Finance Planning and Economic Development call for workshops, seminars, and radio programs to educate the business community about the different forms of taxes imposed on small-scale businesses. The study revealed that the biggest problem with the tax paid is in fact that the SME community does not understand how the tax is arrived at as well as how it is paid but not because it is too high. 2024-01-25T08:29:36Z 2024-01-25T08:29:36Z 2019 Thesis Akampurira, Space (2019). Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. Kabale: Kabale University. http://hdl.handle.net/20.500.12493/1829 en_US Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ application/pdf Kabale University |
| spellingShingle | Effect Tax Payment Performance Small-Scale Businesses Uganda Bwambara Sub-County Rukungiri District Akampurira, Space Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title | Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title_full | Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title_fullStr | Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title_full_unstemmed | Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title_short | Effect of Tax Payment on Performance of Small-Scale Businesses in Uganda: A Case Study of Bwambara Sub-County Rukungiri District. |
| title_sort | effect of tax payment on performance of small scale businesses in uganda a case study of bwambara sub county rukungiri district |
| topic | Effect Tax Payment Performance Small-Scale Businesses Uganda Bwambara Sub-County Rukungiri District |
| url | http://hdl.handle.net/20.500.12493/1829 |
| work_keys_str_mv | AT akampuriraspace effectoftaxpaymentonperformanceofsmallscalebusinessesinugandaacasestudyofbwambarasubcountyrukungiridistrict |