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|Title:||Taxation and business performance of small and medium enterprises in Makindye east division, Kampala district, Uganda:|
small and medium enterprises
|Publisher:||Kampala International University, College of Economics and Management.|
|Abstract:||This study embarked on “Taxation and Business performance of Small and Medium enterprises in Makindye east division, Kampala district, Uganda”. The study was made up of three objectives and these include; to determine the level of taxation imposed on SMEs in Uganda, to determine the level of business performance of SMEs in Uganda and to establish whether there is a relationship between taxation and business performance of SMEs in Uganda. The study used correlation and descriptive design and statistical package for social scientists (SPSS) was used for data analysis. The study findings revealed that the level of taxation imposed on SMEs was high (58%) and the study findings on the level of business performance of SMEs was fluctuating due to taxes but also the findings further revealed that there is a significant relationship (99%) between taxation and business performance of SMEs in Uganda. The researcher recommended that SMEs should be given incentives, business community should be trained, business community should be protected against counterfeiters, smugglers, URA should engage in social corporate responsibilities, government should embark on infrastructure development and government should protect infant industries against imported goods. The researcher also recommends that government should create a conducive credit market environment for SMEs to easily access credit at very low interest rate for the business community to grow and expand their businesses. The researcher suggested the following areas for further research; Taxation and Growth of SME5, The contribution of taxes to the growth of SMEs, The contribution of SMEs to job creation, Infrastructure development and performance of SMEs in Uganda.|
|Description:||a research report submitted to the college of economics and management in partial fulfillment of the requirements for the award of bachelor’s degree in business administration (finance and accounting) of Kampala international university.|
|Appears in Collections:||Bachelor of Business Administration (BBA)|
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