The Effects of Taxation on Performance of Small Scale Businesses: A Case of Owino Market in Kampala District

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Kampala International University, bachelors degree in business administration(Finance and Banking Option)
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.
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
Taxation, Small Scale Businesses, Owino Market