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| The Impact Of Taxation On Small Scale Businesses On Performance Of Small Scale Businesses In Namungoona Parish, Kampala Uganda
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Nakaweesa Allen Tasha, Dr Ariyo Gracious Kazaara, Tukamuhebwa Deus, Lukwago Ismail, Turyatunga Micheal
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Abstract:
In order to determine the impact of tax rates on the performance of small scale businesses in Namungoona parish, Kampala Uganda, as well as the impact of tax compliance on the performance of small scale businesses in Namungoona parish, Kampala Uganda, and the influence of tax compliance on the performance of small scale businesses in Namungoona parish, Kampala Uganda, the following objectives were used to guide the study. According to the results, tax incentives and the success of small enterprises in the study area had a positive link. The table reveals that a large percentage of responders obtain 50% tax incentives. Furthermore, 46.6% and 33.3% of survey participant's greatest probability and generally believe that they profit from the tax incentives they receive, while 20% of respondents-the lowest percentage-do not think that they do. In a similar vein, 33.3% and 53.3% of respondents, correspondingly, strongly agree and agree that tax incentives assist them improve their service delivery, whereas 13.3% of respondents disagree. And in reply to recommendations, the tax administration should find a way to assess the tax in small-scale businesses pay their taxes as soon as possible in order to provide them enough time in the business to pay their dues, rather than making an assessment spontaneously. Furthermore, the tax administrators should introduce a system that enables tax payers to pay their tax obligation in installment payments over a time frame they choose in order to lessen the pressure put on them, thereby allowing them to:
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