Browsing by Author "Deng, Adier"

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    The effects of taxation on small scale enterprises:
    (Kampala International University, College of Economics and Management, 2014-06) Deng, Adier
    The study looked at the effects of taxation on small scale enterprises .11 was carried out in Kampala central division. Despite the special support by the government of Uganda in form of tax reforms, the business community still worries about the reduction to the growth of small scale business. A combination of analytical and descriptive research &sign using Morgan formula were seen to be appropriate in which the sample size of 97 from a target population of 130 was purposively selected from small scale business for the study. Both primary and secondary sources of data were used as results analyzed basing on the questionnaires, observation and interview guide. The study shows that there is a weak positive relationship between administration of local taxation collection and service delivery. This implies that a change in administration of local taxation collection would slightly affect the service delivered. In conclusion, the division in a bid to ensure service accessibility to users should redistribute service centers in an equal manner to all remote areas of the division. More to that, these service centers should be stocked with well trained and competent staff and other necessary requirements. The division’s administrators through an established technical planning committee should prioritize spending behaviors on services especially from the most argent to the least argent.