The effect of taxation policies on the investment activities in Kampala District: a case study of Uganda Revenue Authority, Kampala
| dc.contributor.author | Ayago, Godfrey | |
| dc.date.accessioned | 2020-08-06T07:55:44Z | |
| dc.date.available | 2020-08-06T07:55:44Z | |
| dc.date.issued | 2015-12 | |
| dc.description | A research dissertation submitted to the College of Economics and Management in partial fulfillment of requirement for the Award of Bachelor's Degree in Business Administration of Kampala International University | en_US |
| dc.description.abstract | The study sought to examine the effect of taxation policies on the investment activities in Kampala District: a case study of Uganda Revenue Authority, Kampala. The study objectives were; to establish the effect of PA YE on investment activities in Kampala District, to find out the effect of VAT on investment activities in Kampala District and to assess the effect of income tax on investment activities in Kampala District. A cross sectional survey was used in the course or the study. Both qualitative and quantitative data was gathered in order to establish the relation ship between the independent and dependent variables, so as to examine the effect or taxation policies on the investment activities in Kampala District. The study population involved 58 participants where 14 top authorities of URA, 16 Customs and Excise Department. 13 Tax Investigations Department and business persons or potential investors. Purposive sampling was also used to select only respondents for the researcher to attain the purpose of the study. Data was collected from primary and secondary sources using questionnaires and interviews. After collecting data, the researcher organized well-answered questionnaire, data was edited and sorted for the next stage. The data was presented in tabular form, pie charts and bar graphs with frequencies and percentages. The study found out that the PA YE system is the system used in Uganda to collect at source income tax, levies & charges and is required to be operated in the first instance by the employer company on making relevant payments/emoluments to either an employee or director. It was revealed that the current position of the Ugandan Revenue Authority is that under Ugandan tax law remuneration arising from the office of director of an Ugandan incorporated company (such as an Ugandan incorporated corporate fund) is subject to the PAYE system of deductions at source and that this is the position irrespective of either the tax residence of the director in question or where the duties of the office are performed. It also concludes that monies that people receive from a 'third party' who has an arrangement with an employer or an employer's associate is also subject to PAYE. On the other hand, employment refers to an individual's position in the employment of another person, a directorship of a company a position entitling the holder to a fixed or ascertainable remuneration. The study recommends that the Government through the monetary authority should implement taxation laws that stimulate the aggregate level of in vestment in Uganda. The Government should complement fiscal policy with monetary policy in order to achieve macro-economic objectives. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/13541 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University: College of Economics and Management | en_US |
| dc.subject | Taxation policies | en_US |
| dc.subject | Investment activities | en_US |
| dc.subject | Uganda Revenue Authority | en_US |
| dc.title | The effect of taxation policies on the investment activities in Kampala District: a case study of Uganda Revenue Authority, Kampala | en_US |
| dc.type | Other | en_US |