Tax policies and performance of small scale business enterprises in Makindye division a case study Luwafu parish:
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Date
2019-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University, College of Economics and Management.
Abstract
~ax policies that are set by government and tax authorities have influenced small business not
nly in Kampala district but also world over. This research looks at how tax policies have
ffected performance of small businesses in Kampala District, taking Luwafu Parish, Makindye
ivision as focus of study. The study has been presented chapter by chapter basing on the
bjectives stated in chapter one subsection 1.4, which include; determining the effect of tax
ompliance on performance of small business enterprises, determining the effect of tax
dministration on performance of small business enterprises and examining the effect of tax
ssessment on performance of small business enterprises in Luwafu Parish, Makindye division.
The study used both stratified and simple random sampling techniques to draw representative
amples and a sample size of 60 respondents was determined using Slovenes formula. Self
dministered questionnaires were used to obtain response. During this research data was
arefully collected, classified and analyzed using frequency tables and percentages were used to
[etermine reliability of findings.
The findings of the study revealed that there is a relationship between tax policies and
erformance of small business enterprises in Luwafu Parish, Makindye division. In support of
hese findings over 80% of respondents were in strong agreement that; some of the factors that
cad to non-compliance of tax payers include unfavorable policies employed by the government
n these enterprise which include poor administration procedures, over valuation of businesses
luring tax assessments and limited stakeholder involvement. It was on this not that the
esearcher concluded that effective tax policies drafted by the government for small businesses
vould see improvement in their performance and vice-versa. The researcher finally
ecommended that the government and tax authorities in Kampala including I(ampala Capital
Dity Authority (KCCA) should set up policies which are small-tax-payer friendly such as they
~an equally benefit from their businesses. Inclusion of all stake holders and assessing businesses
n the reach of tax payers was some of the recommendations drafted for the government. For
nutual benefit purposes also, small business tax payers have been recommended to remit their
ax dues in time so as the government can be able to extend effective services to them
Description
a research report submitted to the college of economics and management in partial fulfillment of the requirements for the award of a bachelor’s degree of business administration from Kampala international university.
Keywords
Tax policies, business enterprises, performance