| dc.description.abstract | The study was carried out to find out the effect of taxes on performance of small and
medium enterprises in Uganda (SME’s), taking a case study of Ntinda in Kampala
district. The study aimed at assessing the performance of business enterprises in
Kampala district, finding out if tax payers are aware of all their tax obligations,
policies and problems affecting them as well as their businesses. The study applied
both qualitative and quantitative research designs where questionnaires were used.
Data was collected from both primary and secondary sources. Data was processed and
analyzed using formal tables, pie charts, narrative text, and correlation to find out the
relationship between the effect of taxes and performance of small and medium
enterprises. A total of 50 respondents were considered out of the entire population in
Ntinda. The findings indicated that the performance of SME’s is affected by daily
expenses, daily sales and the average amount of taxes paid annually. Most business
owners weren’t registered for tax purposes and they don’t file income tax returns. The
findings revealed that the clientele and assets of most SME’s hadn’t increased. It was
however revealed that businesses translate sales target into market share.
Recommendations on effects of taxes included; educating the business community
about its different tax rates, SME’s should make a body and invite the URA to
sensitize members, SME’s should be revised and made fair so that they can have a
chance on running their businesses making them profitable and giving them a going
concern. | en_US |
