The effect of taxation on small scale businesses: a case study of small scale businesses in Namuwongo Market, Kampala

Abstract

This study was conducted in Namuwongo Market Kampala. The objective of the study was to assess the effect of taxation on small scale businesses. The research adopted the quantitative and qualitative methods of data collection among the study population consisting of a adolescents and adults between 18-45 above years old. The research instruments used have been questionnaires, interview, observation and report documentation containing records of tax authorities within Namuwongo Market for the period of 2010-2012. The study found out that people's attitude towards the payment of taxes to the tax authority is low as the return gained from it is not comparable to the amount of taxes they are being imposed to pay.