Effects of taxation on the productivity of employees in the central region: a case study of Mukwano Group of Companies
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Date
2017-05
Authors
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Publisher
Kampala International University, College of Economics and Management
Abstract
The study carried out was based on the Effects Of Taxation On The Productivity Of Employees
In The Central Region and the objectives of the study were To establish the effects of taxation
policies on employee productivity. To examine the various socio-economic environment factors
that affects the employee productivity in the company. To identify the barriers to efficient tax
administration in an organization Mukwano group of companies was the case study because
being in the city it's at the central region proximity to urban centers which is an incentive to
taxation. The researcher studied the most likely outcomes of taxation, He further concentrate on
trade taxation policies with regard to how these policies could be implemented and what the
consequences would be. The researcher studied the effects of taxation on the productivity of
employees in the central region, covering a period of 10 years, from 2007-2017. The study
targeted a population of 100 employees in Mukwano group of companies. The sample size of 60
was appropriate since it fell within the sampling model. The sampling techniques are processes
for selecting suitable or representative part of population for the purpose of determining
characteristics of the whole population. The selection population was homogeneous and the
researcher also used purposive sampling and stratified random sampling to choose specific
respondents basing on their familiarity with the subject and their ability to give information. The
primary data was obtained through field survey as well as secondary data through tabulation,
interpretation diagrammatic representation. The finding showed that the study was carried out to
establish the effects of taxation policies on employee productivity, like Personal income tax and
social security contributions, Corporation tax, Taxes on consumption, Poll tax, Value Added Tax
and Computerization. It was found out that the majority of respondents strongly agreed, followed
by those who agreed. The number of respondents who were not sure, disagree and strongly
disagree was quite too low. The study therefore concluded that the socio-economic
environmental factors that affected employee productivity, it hindered the various operations of
the company to the fullest, most especially when attributed to the factors such as Performance
evaluations or appraisals, Remuneration, Leadership style, Career movements, and Economic
Growth. The study recommended that improvement on the method of collecting taxes, educating
the business community about its different tax rates, introducing a scheme that allows employees
to pay the tax obligation in installment, and finding a way of assessing the tax the company
should pay early in the financial year in order to give enough time to the company to pay up their
duties rather than make an assessment and demand for payment spontaneously
Description
Research report submitted to the Faculty of School of Business and Management in partial fulfillment of the requirements for the Award of a Bachelors Degree in Business Administration In Kampala International University.
Keywords
Taxation, Productivity, Employees, Central region