Attitude and tax remittance among small and medium enterprises
| dc.contributor.author | Thembo, Jimmy | |
| dc.date.accessioned | 2019-12-27T12:47:05Z | |
| dc.date.available | 2019-12-27T12:47:05Z | |
| dc.date.issued | 2019-10 | |
| dc.description | A Research Report Submitted to the College of Economic and Management in Partial Fulfillment for the Award of a Bachelor Degree in Business Administration (Accounting & Finance) of Kampala International University | en_US |
| dc.description.abstract | The study set out to determine the attitude and tax remittance among small and medium enterprises a case study in Makindye division-Kampala district Uganda. The study objectives were; to identify the different taxes paid and perception on tax policies by SMEs in Makindye Division; to find out if SMEs comply with their tax obligations and policies In Makindye Division and to identify the effects of tax policies on SMEs growth in Makindye Division. The study was carried out using a qualitative approach in the form & open ended questions and the questionnaire to understand the attitude and tax remittance among SMEs. Additional data was obtained through documentary analogs to achieve the objectives & the study. Qualitative data was collected on the sampled population. The Researcher targeted 60 respondents through convenient selection within the different target populations. The instrument that was employed was the questionnaire that was used in collection of data from respondents. The results were presented in form of frequency tables. The results indicated that SMEs face different business conditions from large companies which cause them to bear high tax compliance burdens. The results also indicated that the perceptions of SME operators about tax fairness, tax service quality and government spending priorities greatly affect their tax compliance decisions. Tax knowledge was discovered to have no correlation with tax registration compliance but weak negative correlations with filing compliance. Compliance costs were discovered to have negative correlations with tax compliance. The study then recommended that the current tax law should be amended to incorporate provisions that grant special tax incentives to SMEs in order to improve voluntary tax compliance by SME taxpayers. The study also recommended that the URA should disseminate information on tax updates more frequently in order to improve the levels of tax knowledge for voluntary tax compliance | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/5883 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management | en_US |
| dc.subject | Attitude | en_US |
| dc.subject | Tax remittance | en_US |
| dc.subject | Small and medium enterprises | en_US |
| dc.subject | Makindye division Kampala | en_US |
| dc.title | Attitude and tax remittance among small and medium enterprises | en_US |
| dc.title.alternative | : a case study in Makindye division Kampala, District- Uganda | en_US |
| dc.type | Thesis | en_US |