MJAMR

Tax Administration And Performance Of Business Enterprises In Uganda: A Case Study Of Kabale Municipality

Namugerwa Eseza, Magala Muhammed


Abstract

The purpose of this study was to establish the relationship between tax administration and performance of business enterprises in Kabale Municipality. It was based on the following objectives; Tax registration significantly affects the performance of business enterprises in Kabale Municipality, tax assessment significantly affects the performance of business enterprises in Kabale Municipality and tax incentives significantly affect the performance of business enterprises in Kabale Municipality. The study found that the majority of the respondents with a mean score of 3.29 and a standard deviation of 1.185 believed that streamlining tax incentives in Kabale Municipality is a strong stimulus to improving business performance while respondents with a mean of 3.23 and a standard deviation of 1.278 opined that tax incentives for business enterprises in Kabale Municipality has attracted and retained new businesses. The study found that the majority of the respondents with a mean score of 3.91 and a standard deviation of 0.971 believed that the tax officials of Kabale Municipality assess business enterprises basing on amended tax policies. The study found that the majority of the respondents with a mean score of 4.07 and a standard deviation of 0.977 believed that High tax rates on businesses make tax mobilization difficult in Kabale Municipality. Results portrayed 81 (54.7%) of participants as male, female counterpart in comparison were 67 (45.3%) of the respondents. Revenue mobilization and its subsequent repayment inform of taxes paid by the business enterprises leads to low business performance since it encroaches on the business financial achievements of the firms. In Kabale Municipality, revenue officials use government policies to collect taxes.

Keywords

Tax Administration Performance and Business Enterprises
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Namugerwa Eseza & Magala Muhammed (2024). Tax Administration And Performance Of Business Enterprises In Uganda: A Case Study Of Kabale Municipality. Metropolitan Journal of Academic Multidisciplinary Research, 3(5). https://journals.miu.ac.ug/pages/article.php?article_id=1448

More in This Issue

View full issue →
11
Credit Management And It’s Impact On Financial Performance Of An Organisation, A Case Study Of Centenary Bank Gulu Branch
Nakanwagi Hildah, Kabanda Richard
Loan portfolio performance credit recovery Procedures Commercial Banks credit appraisal Practices
12
Customer Satisfaction And Its Impact On Sales Performance Of An Organization. A Case Study Of Centenary Bank.
Andama Anthony, Mwesigwa Henry
Customer Satisfaction Sales Performance and Organization
13
Debt Financing On The Financial Performance Of Selected Small And Medium Scale Enterprises In Kabale Municipality, Uganda
Nayiga Merida, Byaruhanga Benard
Debt Financing Financial Performance Small And Medium Scale Enterprises
14
Electronic Banking And Its Impact Customer Satisfaction. A Case Study Of Finance Trust Bank Nansana Branch.
Nasejje Norah, Magala Muhammed
Electronic Banking Customer and Satisfaction
15
Electronic Banking And It’s Impact On The Performance Of Financial Institutions. A Case Study Of Stanbic Bank Ltd, Iganga Branch
Bampabura Daniel, Zikusooka Enock
Electronic Banking Performance Financial and Institutions