Taxation and performance of small scale businesses in Kampala Central Division
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Date
2007-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Kampala International University.College of Economics and Management
Abstract
The purpose of this study was to evaluate taxation and performance of small scale business
enterprises in Kampala Central Division. The study was guided by three research objectives
establish the relationship between taxation and growth of the small scale business enterprises in
Kampala Central Division, to examine the performance of Small Scale Businesses (SSBE's) in
Kampala Central Division and the relationship between taxation and performance of small scale
businesses in Kampala Central Division. The study used both qualitative and quantitative
research design to get an estimation of the respondents' views in regard to the objectives of the
study. The target population was market vendors, shop attendants and customers.
The study therefore used a sample size of 80 respondents from a target population of I 00 through
use of Krejcie, R.V. & Morgan and D.W. (1970) Table. It employed only Random sampling to
woid bias in data presentation. This study also used both primary and secondary sources which
involved data from the field and literature already written by other authors. After data
collection, it was ethically analyzed by use of frequency tables and percentages.
'he findings revealed that SSBEs are related to taxes since it influences economic policy goals
)f most businesses and pressurize traders to work hard. Objective two analyzed that small scale
Jusiness enterprises have increased production levels and have increased number of registered
Jusinesses and objective three regarding the relationship between taxation and performance of small
;cale businesses results depicted ways like high performance in market skills and an impact on
ong-term survival and development.
[he study concluded that taxes increase number of registered businesses and that small scale
)Usiness enterprises have helped businesses to balance income and expenditure; however
challenges still exist hence recommendations go to tax collection authority to be cooperative
Nith the traders especially owners of the small scale businesses.
Description
Dissertation submitted to the College of Economics and Management in partial fulfilment of the requirements for the Award of a Bachelor's Degree of Business Administration of Kampala International University
Keywords
Taxation, Performance, Businesses, Kampala