Browsing by Author "Muria, Tadeo Lodioki"
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- ItemThe effect of taxation on the growth and performance of small businesses: a case study of kotido Town Council trading Centre-Kotido District-Uganda(Kampala International University,College of Economics and Management, 2011-04) Muria, Tadeo LodiokiMuch as small businesses have been recognized as engines of growth, there has been an outcry from the proprietors concerning the taxes they pay. They pay 1 % of their turnover in income taxes without allowances for any deductions. This undermines their growth and performance. Due to the above problem, the researcher will carry out a survey on the effects of income taxes on the growth and performance of small businesses. The survey will be carried out in Kotido Town Council trading centre. In order to do this, the researcher collected the available literature from sources like; Uganda revenue authority and Kampala International University library and used questionnaires and interview guide to gather relevant data from the concerned parties. The researcher basically will lay more emphasis on how small businesses finance their businesses, responses of small businesses to taxation; effects on taxation, growth and performance of small businesses.