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 →
16
Entrepreneurship Development And Its Impact On The Social Economic Development Of Communities In Uganda. A Case Study Of Busika Town Council
Ambikire Israel, Ntirandekura Moses
Entrepreneurship Development Social Economic and Communities
17
External Audit And Financial Performance Of Organizations, A Case Study Of Centenary Bank, Kalungu District.
Nansubuga Getrude, Babirye Shamirah
External Audit Financial Performance and Organizations
18
External Audit And It’s Impact On Management Of Public Funds. A Case Study Of Nebbi District.
Jawoko Alex, Babirye Shamirah
External Audit Management and Public Funds
20
Financial Accounting And Profitability Of An Organization: A Case Study Of A Case Of International Alert Uganda
Mujuni Exavier, Ntirandekura Moses
Financial Accounting Profitability and Organization