The effect of Income Tax on Profitability Levels of Small and Medium Enterprises (Smes) A case study of Kapchorwa Municipal, Kapchorwa District
| dc.contributor.author | Kiprotich, Calistus | |
| dc.date.accessioned | 2020-07-16T11:30:55Z | |
| dc.date.available | 2020-07-16T11:30:55Z | |
| dc.date.issued | 2017-06 | |
| dc.description | Research report submitted to the College of Economics and Management in Partial Fulfillment of the Requirement for the Award of Bachelor's Degree in Business Administration at Kampala International University | en_US |
| dc.description.abstract | The study was can-ied out to detennine the effect of income tax on the profitability levels of small and medium enterprises. The objectives included to evaluate measw-e s used in assessing ' taxes on SME's to determine the relationship between income tax and profitability levels of SME's. The study was a survey involving a collection of both quantitative and qualitative data. Primary data was collected through interviews using questionnaires and secondaty data from journals, text books and pe1-iodicals. The findings revealed that income tax negatively affects a number of SME's in that all profits which would have been ploughed back into the business are eroded away by tax. Recommendations include; sensitization of income tax payers by URA officers in form of tax education should be done regularly. URA should also train their staff about tax assessment and collection methods as well as how to handle tax payers and small scale beginners regardless of the size and level of gross annual turnover should be exempted from income tax deposits. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/8942 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management Sciences | en_US |
| dc.subject | Income Tax | en_US |
| dc.subject | Small and Medium Enterprises | en_US |
| dc.subject | Kapchorwa District | en_US |
| dc.title | The effect of Income Tax on Profitability Levels of Small and Medium Enterprises (Smes) A case study of Kapchorwa Municipal, Kapchorwa District | en_US |
| dc.type | Other | en_US |