Taxation and performance of small scale businesses in custom market, Juba, Southern Sudan
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Date
2011-06
Authors
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Publisher
Kampala International University, College of Economics and Management
Abstract
This study examined the effects of Taxation on the performance of small scale businesses in the
custom market in Juba, Southern Sudan. It was correlational descriptive and analytical based on
primary and secondary data. Face to face Interviews and questionnaires and observation were
utilized in gathering data fro a sample of 70 vendors selected using purpose and convenient
sampling techniques. Findings of the study were, most tax collectors were harsh when collecting taxes thus fluctuation sales, tax assessment was unfair and took much time, majority of taxpayers were compliant
enough during tax payment, most SSBs were not given tax exemptions and generally SSBs had
never accessed tax exemptions. Most SSBs profits had not increased due to unfair taxation, had
low capital and saved little. Most SSBs never complied with tax payment due to bribery and
conuption behavior of the tax collectors, Tax payment policies were generally unfair and never
favoured capital accumulation and business expansion. Most tax payer rights were not observed,
most small scale businesses were not given tax exemptions, generally there wasn't simplification
and there was less sensitization and educating of proptietors in SSBs about taxation ..
The study concludes that, unfair assessment of tax, poor collection system, conuption and
bribery behavior of tax collectors led to high taxation of SSBs in the custom market of Juba thus
poor businesses activity.
The researcher therefore recommends that; harsh, conupt and other poor perf01ming tax
collectors should be penalized, tax assessment should be fair and take less time to all businesses
through proper studying of business perfonnance before tax assessment. Tax payers should be
compliant enough during tax assessment, collection and payment so that they are not cheated or
cheat the market administrators. SSBs should be given tax exemptions so that their capital
accumulates. Tax payer rights should be observed when collecting tax because they would be
more compliant with tax payment. There should be simplification of the tax structures in the
custom market so that people become compliant enough with tax payment and there should be
sensitization and educating of proprietors in SSBs about taxation policies so that people know
the reason why they pay tax.
Description
A research report submitted to the School of Economics and Applied Statistics in partial fulfillment of the requirements for the Award of Bachelor’s Degree in Economics of Kampala International University
Keywords
Taxation, Perfomance, Small scale, Businesses