| dc.description.abstract | The purpose of this study was to establish the impact of tax incentives on performance of SSEs
in Uganda. The objectives of the study were to find out the various kinds of tax incentives that
determine the financial performance of SSEs, the relationship between tax incentives and
financial performance of SSEs, and finally to assess the key financial performance measures of
SSEs.
The study adopted the use of quantitative descriptive design. For the purpose of the research, the
population constituted a few selected SSEs in Masaka municipality. A census was conducted for
all the SSEs using a questionnaire. Data collected was analyzed using SPSS software to establish
the association between tax incentives and performance of the SSEs.
The study revealed that there was a need for the government to inform SSEs about the presence
of tax incentives and also highlight them about how they affect their enterprises.
From the findings on the SSEs, the study found out that tax incentives influenced the financial
performance of SSEs in Uganda.
The researcher recommended that there is need for the government to review the performance
and extension of tax incentives as the study revealed that most of the SSEs stakeholders were not
aware of the various kinds of tax incentives that existed in relation to their impact on the
performance of their SSEs.
The study should seek to establish the impact of tax incentives on performance of SSEs. The
study also recommends a study to be done on the impact of Tax reforms on revenue collection by
the Ugandan Revenue Authority.
Further it recommends a study to be done on the effects of tax incentives on financial
performance of SSE’s in Kampala district. It also recommends a study to be carried out on the
effects of tax reforms on compliance of manufacturing firms in Uganda. | en_US |
