Value Added Tax And Cost Of Living In Selected Divisions Of Kampala Uganda.
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Date
2011-07
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala international University college of economics and management
Abstract
This report presents the approach that was used by the researcher to achieve the objectives of
the study. The topic ofthe study was value added tax and cost ofliving in Kampala. The purpose
of the study was to establish the degree of effectiveness of value added tax in Kampala. The
general objective was broken down into four spec~ic objectives which are: To determine the
value of VAT in selected divisions ofKampala, to establish the degree of the cost of living in
selected divisions Kampala, to determine ifthere is a sign~Icant relationship between VAT and
the degree of the cost ofliving and to recommend ideas and suggestions to policy makers based
on the findings of the study. These spec~ic objectives were supported with five research
questions which were asked during the course of the study and one hypothesis. The researcher
selected three divisions from the five in Kampala. The study covers the period 2000-2011. The
targeted sample size was 120 and actual sample size was 116 which was purposively and
randomly selected. The study employed both qualitative and quantitative approaches,
specifically descriptive co-relational design. In the collection ofdata survey method specifically
questionnaires were used. The findings show that: Most of the respondents had stayed in
Kampala for more than five years, most had heard of and knew the extent of VAI~ and most
agreed that the price of commodities in Kampala is related to VAT Based on the above, the
study concludes that taxes are a big component or determinant of the final price of goods and
services and therefore affect the cost of living adversely. The study recommends that the
government should as a matter of urgency look at ways of controlling the current rapid price
increments, fix the price ofcommodities andfind ways ofboosting the earnings ofthe citizens.
Description
A Thesis Presented To The School Of Post Graduate Studies And Research Kampala International University Kampala, Uganda In Partial Fulfillment Of The Requirements For The Degree Of Master Of Business Administration (Finance And Accounting.
Keywords
Value Added Tax, Cost Of Living, Divisions Of Kampala