Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
Tax Administration And Performance Of Business Enterprises In Uganda: A Case Study Of Kabale Municipality
Namugerwa Eseza, Magala Muhammed
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 3, No. 5 |
| Published | 31 May 2024 |
| ISSN | 3006-4384 |
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
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 →
41
Procurement Processes And Logistics Performance Of An Organisation. A Case Study Of Uganda Revenue Authority
Procurement Processes
Logistics Performance and Organisation
42
Project Complexity Management, Knowledge Resources And Project Performance: Case Of The Umeme Supervisory Control And Data Acquisition System, Yaka Pre-Payment Metering System And Automated Meter Reading Projects
Project Complexity Management
Knowledge Resources
Project Performance
Umeme
43
Quality Management And Its Impact On Operational Performance In Equity Bank, Wandegeya.
Quality
Management
Operational And Performance
44
Relationship Between Of E-Banking And Customer Satisfaction: A Case Study Of Ugafode Nansana Branch
E-Banking
Customer and Satisfaction
45
Reward Systems And Employee Performance. A Case Study Of City Tires, Kampala Capital City, Uganda
Reward Systems
Employee and Performance