Effects of taxation on the performance of small scale enterprises : a case study of Nakawa market in Kampala district
Loading...
Date
2010-05
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management
Abstract
The study focused on the effect of taxation on the small scale businesses. The study initiated to find out the causes of continues failures of small scale businesses. The study was guided by the following objectives; To ascertain how government collection affect the performance of small scale enterprises. To assess the performance of small-scale enterprises in Uganda To establish the relationship between taxation and performance of small-scale enterprises. The findings after analysis and discussions were identified and are represented according to the objectives. There were several taxation systems which affected small scale businesses for example tax collection and administration. On the constraints to the performance of small scale businesses, the study identified, lack of access to finance, level of technology, poor management, lack of market opportunities and lack of government creating conducive for these businesses. On the relationship between taxation and performance of small scale businesses, the relationship was established but its magnitude was not known. Several conclusions were drawn by the researcher on which based the recommendations of some of the suggested recommendations as regards performance of continuously train small business owners in managerial skills.
Description
A research dissertation submitted to the College of Economics and Management in partial fulfillment of the requirements for the Award of a Bachelor's Degree in Business (Accounting Option) of Kampala International University
Keywords
Taxation, Small scale enterprises, Nakawa market, Kampala district