Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12306/12171
Title: Impact of taxation on growth of small and medium enterprises:
Other Titles: a case study of Bidco Uganda (2013 -2016)
Authors: Apiny, Fosca
Keywords: Taxation
Small and medium enterprises
Bidco Uganda (2013 -2016)
Issue Date: Apr-2016
Publisher: Kampala International University, College of Economics and Management
Abstract: The topic entitled impact of taxation on growth of small and medium enterprises a case study of BIDCO Uganda (2013 -2016) was done under the following objectives; to examine the effect of progressive tax on growth of SMEs in Kampala central division, to examine the effect of corporation tax on growth of SMEs in Kampala central division and to examine the effect of regressive tax on growth of SMEs in Kampala central division. The researcher used a descriptive correlational survey research design where by both quantitative and qualitative approaches in data collection were used. The researcher used Slovene's Formula to come up with appropriate sample size to be used in the study and sample size of 80 respondents was selected to participate in the study. The researcher used the questionnaire which helped her in collecting data. The researcher's findings were that taxation affe:;t and impact much on the growth of SMEs in Kampala central division, Kampala district according to the data collected whf.:reby 66% agreed almost in all perspectives. The researcher's conclusion was that progressive tax impact much on the growth of SMEs in Kampala central division, Kamp .. la district accordiug tc 66% respondents who agreed that they ensure valuable evaluation of business, reduce the operational capacity of business had 66% of the respondents, 53% of the respondents agreed that they are responsible for improved steady operations of SMEs and tax holidays have heired you to invest in other side businesses had 57%, Will direct the growth course of the business had 52% and 41 % agreed that they Provide avenues for improved organizational sustainability, corporation tax has effects on growth of SMEs in Kampala central division, Kampala district according to the respondents who strongly agreed and agreed that there are effects of corporation tax on growth of Sfv1Es in Kampala central division, Kampala district, majority responder1ts were that there SMEs Enables the legal operation of busit}esses had 70%, Reduces the sales capacity of small &nd medium enterprise had 69%, reduces the· profitability of the organizations had' 65%, It caa be used as a marketing tool for the organizational resources had 64% and Encourages the businesses operation on legal terms had 56% and regressive tax has effects the on grcwth of SMEs in Karr.p:1la c~ntral division, Kampala district according to 66% respondents who agreed Vvith Reduces the business resources, Can contribute to collapse of businesses ha<l 62%, reduces the business operational capacities had 52% of the respondents, 52% of the respondents agreed Increase the operational means of organization had 45%. The researcher's recommendations were tax collection should be defined with respect to which government should collect certain truces from small and medium enterprises. This will avoid the government collecting taxes from the same particular organization, government should also put a policy in place to avoid iliegal taxes, such as community levy, boys or youth levy and as well as association or uni0n levy .and taxes should be collected in relati'on to the sizes and profit of Small scale businesses consid':!ring all other factors that can constrain the progress of such Small scale busi!iesses as there is a r1~!at:onship between smail scale businesses siz'es and their ability to pay taxes.
Description: A research report submitted to the college of economics and management science in partial fulfillment of the requirements for the award of Bachelor’s Degree in Business administration of Kampala International University
URI: http://hdl.handle.net/20.500.12306/12171
Appears in Collections:Bachelor of Business Administration (BBA)

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