The effect of taxation on the growth and performance of small businesses: a case study of kotido Town Council trading Centre-Kotido District-Uganda

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Date
2011-04
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University,College of Economics and Management
Abstract
Much 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.
Description
Dissertation submitted to the faculty of Business and Management in partial fulfilment of a Bachelors' Degree in Business Administration of Kampala International University
Keywords
Taxation, Growth, Performance, Small businesses, Uganda
Citation