Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Taxation Policy and the Development of Small and Medium Scale Enterprises in Uganda. A Case Study of Kabira Sub-County-Kyotera District.
Ssekajjigo Francis Wasswa, Prof Nafiu Lukman Abiodun, Prof Edris Kasenene
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 2, No. 10 |
| Published | 31 October 2023 |
| ISSN | 3006-4384 |
Abstract
Taxation in Uganda is based on system that existed in Britain as it was a British colony. This also applied to other colonies elsewhere and for East Africa, one tax system operated under British administration. This process began in 1900 with the hut tax regulation which imposed a standard charge for every hut/dwelling. All taxes including income tax came under the umbrella of the URA. The study was guided by the following objectives; To establish the types of taxes levied on small and medium sized enterprises in Kyotera Town Kabira sub county central Division, to determine the relationship between income tax and profitability levels of SIME's in Kyotera Town Kabira sub county central Division and to assess other factors that affect the profitability levels of SMEs in Kyotera Town Kabira sub county central Division. The study population mostly comprised of Vendors and traders of small-scale businesses (SSBs) in Kyotera town. The target population is estimated to over 50.000 vendors/traders in Kyotera town, of whom approximately 70 percent are women. The data was collected from the 1,000 respondents (small scale business owners) from Kyotera town. The From the findings, 88% of the taxes and Profitability of SIME"s in Kyotera town in Kampala central division was represented by the R2=0.88. This therefore meant that other factors not studied in this research contributed 12% of the accountability giving room for further research to investigate the other factors (12%) that affect tax imposition on SMEs. URA should improve on the methods of collecting taxes by designing and updating simplified system, simplicity of the system; the government should harmonize the tax base by defining sanctions for taxpayer's non-compliance.
Keywords
taxation policy
development
small and medium scale enterprises
Cite This Article
Ssekajjigo Francis Wasswa, Prof Nafiu Lukman Abiodun & Prof Edris Kasenene (2023). Taxation Policy and the Development of Small and Medium Scale Enterprises in Uganda. A Case Study of Kabira Sub-County-Kyotera District. Metropolitan Journal of Academic Multidisciplinary Research, 2(10). https://journals.miu.ac.ug/pages/article.php?article_id=1057
More in This Issue
View full issue →
1
441 Government Expenditure and Economic Growth of Wobulenzi Town Council in Luwero District
government expenditure and economic growth
2
498 E-Marketing and the Growth of Small and Medium Sized Organizations in Uganda. A Case Study of Pride Microfinance, Kampala.
e-marketing
growth
small and medium sized organizations
3
516 Broadcast Media and Growth of Domestic Tourism in Uganda. A Case Study of Mengo Palace.
broadcast
media
growth and domestic tourism
4
668 Computerised Accounting System and Organizational Performance/Productivity at Arua District Local Government, Headquarters
Accounting
systems
organization and performance
5
677 Tax Education on Revenue Collection as a Perception of Tax Payers. A Case Study of Kiwatule Division Wakiso District
tax education
revenue collection
perception and tax payers