International Journal of Academic Pedagogical Research (IJAPR)
  Year: 2023 | Volume: 7 | Issue: 3 | Page No.: 174-182
The Impact of Taxation on Small Scale Businesses on Performance of Small-Scale Businesses in Namungoona Parish, Kampala Uganda. A Case Study of Namungoona Parish Download PDF
Nakaweesa Allen Tasha, Dr Ariyo Gracious Kazaara, Tukamuhebwa Deus, Lukwago Ismail, Turyatunga Micheal

Abstract:
The following specific objectives served as the structure for the research in order to ascertain the effects of tax rates on the success of small business owners in Namungoona parish, Kampala, Uganda, as well as the effects of business taxes on the success of small businesses in Namungoona parish, Kampala, Uganda, and the influence of tax compliance on the performance of small businesses in Namungoona parish, Kampala, Uganda. The findings showed a positive relationship between tax incentives and small business success in the study region. The table shows that a significant portion of respondents receive 50% tax advantages. In response to suggestions, the tax authority should establish a means to determine the tax so that small-scale enterprises pay their taxes as quickly as possible in order to give them enough time in the business to pay their obligations, rather than making an assessment haphazardly. In order to relieve the strain placed on them and allow them to better manage their finances, the tax administrators should also implement a system that allows taxpayers to pay their tax liability in installment instalments over a time period they pick.