The effect of taxation on small scale businesses: a case study of small scale businesses in Namuwongo Market, Kampala

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Date
2012-05
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala international international: College of Economics and management
Abstract
This study was conducted in Namuwongo Market Kampala. The objective of the study was to assess the effect of taxation on small scale businesses. The research adopted the quantitative and qualitative methods of data collection among the study population consisting of a adolescents and adults between 18-45 above years old. The research instruments used have been questionnaires, interview, observation and report documentation containing records of tax authorities within Namuwongo Market for the period of 2010-2012. The study found out that people's attitude towards the payment of taxes to the tax authority is low as the return gained from it is not comparable to the amount of taxes they are being imposed to pay.
Description
A research submitted to the Faculty of Applied Economics and Management Science in partial fulfillment of the requirements for the Award of a Degree of Bachelor of Business Administration (Accounting option) of Kampala international university
Keywords
Business administration, Taxation, Small scale businesses, Kampala, Namuwongo Market
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