The Effects of Taxation on Performance of Small Scale Businesses: A Case of Owino Market in Kampala District
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Date
2010-05
Authors
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Journal ISSN
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Publisher
Kampala International University, bachelors degree in business administration(Finance and Banking Option)
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 revenue collection affects performance of small-scale
businesses.
To establish how control of monopoly through taxation affects performance of smallscale
businesses.
To establish the relationship on how government revenue collection, control of monopoly
through taxation and performance of small-scale businesses
The findings alter 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 School Of Business and Management in Partial Fulfillment of the Requirements for the Award of a Bachelors' Degree in Business Administration (Finance and Banking Option) of Kampala International University
Keywords
Taxation, Small Scale Businesses, Owino Market