Income tax policy and its impact on the success of business enterprises in Uganda. Case study of Kampala City Traders Association (KACITA)

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Kampala International University, College of Economics and Management
The study was conducted under topic income tax policy and its impact on the success of business enterprises in Uganda. The study had three major objectives to find out taxes paid by businesses, to establish the effect of income tax on success of businesses, identify loop holes in income tax system of Uganda. the study reviewed the existing literature that gave basis to the study. The study used a case study research design, and collected primary and secondary data using interviews, questionnaires, observation and library research. It was found out that businesses pay different taxes that include VAT, Import, taxes corporation tax, withholding tax and other forms of indirect tax. It was not clear about the losses made by different business due to absence of records and also unwillingness of some business to reveal the information. It was also established that income tax affects business success. Recommendations were also made together with suggestions for further research.
A research dissertation submitted to College of Economics and Management Sciences in partial fulfilment of the requirements for the Award of a Bachelor’s Degree in Business Administration of Kampala International University
Income tax, policy, business enterprises