The impact of’ over the top (OTT) tax on students’ communication: a case study of Kampala International University

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Kampala International University.College of Humanities and social science
The general purpose of the study was to determine the Impact of Over the top tax on students coirrnunication and the specific objectives were to examine students’ attitude towards OTT at KIL), to determine the social media platforms that the students are more exposed to in con munication at KIU and to determine the relationship between OTT and students’ con munication at KIU. The study used a survey research design and data was collected from 80 students of Kampala international University. The findings of the study revealed that students generally have a negative attitude towards OTT as it was found out that that intt~duction of Over the Top tax was not good for the country, OTT bills are not favorable for students, OTT generally hinders students’ communication, Over the top tax should be removed and that Top tax limits time spent on social media. The findings of the study also revealed that students at Kampala International University use various social media platforms. It was found oui that WhatsApp is the most commonly used, followed by Yo~tTube, Facebook messenger, lnstagram and Facebook App respectively. The findings of the study further revealed that there is a negative relationship between over the top tax and students’ communication. This implies that an increase in over the top tax reduces students’ coiimunication. The study recommended that the government should generally remove Over the Top tax as it hinders the student’s communication, the government should reduce on the over the top tax as respondents revealed that the bills are high for students, The government shuld ensure that it educates the students about the right time for using social media as research gave evidence that regardless of the taxes students use various social media platforms and that the government should reduce or generally remove OTT as there is a ne~,ative relationship between OTT and students’ communication.
Dissertation submitted to the College of Humanities and Social Sciences in partial fulfilment for the award of a bachelor’s degree in Mass Communication and Media Studies of Kampala International University
Tax, Students’, Communication, Kampala