Impact of mobile money tax on the growth mobile money business makindye division Kampala district Uganda a case study airtel company kabalagala branch:
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Date
2019-11
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Publisher
Kampala International University, College of Economics and Management.
Abstract
This study aimed at assessing the impact of mobile money tax on the growth of mobile
money business in Makindye Division Kampala district in Uganda. It was guided by three
specific objectives that included;(l) To establish the impact between tax rate and profitability
of the company Kampala District Makindye Division, (2) To establish the impact between
compliance of a tax and growth of mobile money business in makindye Kampala district, (3)
To establish the relationship between adaptability and return on investment of Airtel
Company in Kampala District Makindye Division.This research employed descriptive
research design to describe the variables and the main instrument of data collection
was the questionnaires. The study used mainly primary data from 63 respondents selected
using purposive sampling techniques. The study employed a variety of theories such as
Benefit received theory, Ability to pay theory, life blood theory, and many others. The study
employed both secondary and primary data; the primary data included data from secondary
sources like newspapers and primary data included data from primary sources like in Airtel
Company. The data was analyzed and presented in tables, graphs and pie charts. Under the
effect of adaptability of a tax on return on investment; majority of the respondents (45.6%),
agreed that there is a relationship between adaptability tax and ROT of the business, while the
minority (2.4% ) strongly disagreed with the statements presented to them through the
questionnaire while a few (9.2%), Disagreed with the claims under study and finally 42.8%
strongly agreed with the statements that there is a relationship between adaptability tax on
ROI.In the relationship between tax rate and profitability of mobile money business; that
majority of the respondents (60.4%) strongly agreed, while minority of the respondents 2.0%
strongly disagreed with the cases in point while other few (8.7%) Disagreed and the rest
(28.9%) Agreed with the cases in point as regards to relationship between tax rate and
profitability of mobile money business in makindye division kabalagala branch. In the
relationship between compliance of the tax and level of transactions of money; majority of
the respondents, (55.2%) Agreed with the statements in question, while the minority (2.8%)
strongly disagreed, then (32.4%) strongly agreed while (9.6%) disagreed with the cases in
point or under question for the case of the relationship between compliance of a tax and level
of transactions of money in makindye division
Description
a research report submitted to college of economics and management as a partial fulfillment of the requirement for the award of bachelor of business administration finance and accounting of Kampala international university.
Keywords
growth mobile money business, mobile money tax, airtel company kabalagala