The effects of tax compliance on small and medium enterprises: a case study of Hoima Municipality’s Industrial Area

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Kampala international international: College of Economics and Management
Tax is an important stream of revenue for Government's development projects and therefore all efforts must be made by Governments to ensure that it is accurately and efficiently collected so as to facilitate Government's operations. In an effort to maximize collection of revenue and efficiency in tax administration, key changes to tax policy evolving around ensuring equity, further widening the tax base, promoting increased investment and in so doing, reducing the tax compliance burden, have in the recent past been made by the Ugandan government. This study sought to identify the effects of tax compliance on SMEs operating within Hoima's Industrial Area. The researcher will outline a detailed literature review and identified the variables for this research to be tax rate, availability of tax information, and tax compliance cost and attitude of SMEs. The research will use a descriptive survey. Given the large population of registered taxpayers in Hoima, a sample size of 44 respondents was picked as representative, to be the focus of this study. To ensure that various diverse categories of taxpayers and business entities were to be included in the survey, stratified sampling technique will be adopted. Data will be collected using self-administered questionnaires and an interview guide. The collected data will be consequently analyzed using Statistical Package for Social Scientist software and the findings of the research presented using tables.
A research report submitted to the college of Economics and Management in partial fulfillment of the requirements for the Award of the Bachelor’s Degree in Business Administration of Kampala International university
Business administration, Tax compliance, Small and medium enterprises, Hoima Municipality’s Industrial Area