Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Contribution of Tax Administration Criteria on Financial Performance of Small-Scale Enterprises in Kanungu District
Jorame Nayebare Kakondere1, Dr. Veronica Namulondo2
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
Abstract
The study examined the contribution of tax administration criteria on financial performance of small-scale enterprises (SSEs) in Kanungu District, Uganda. Employing a cross-sectional survey design, data were collected from 160 SSE operators using structured questionnaires and analyzed through descriptive statistics, correlation, and regression analysis. Results indicated that tax administration criteria significantly influenced financial performance (r = 0.712, p < 0.01), explaining 50.7% of variance. Specifically, tax administration simplicity (r = 0.658, p < 0.01), efficiency (r = 0.624, p < 0.01), and fairness (r = 0.593, p < 0.01) all demonstrated positive relationships with financial performance. The study concluded that effective tax administration practices enhanced SSE performance by reducing compliance costs, improving business planning, and facilitating market access. Recommendations included simplifying tax procedures, enhancing service delivery efficiency, ensuring equitable treatment, and establishing taxpayer-friendly support systems to optimize SSE contributions to district economic development.
Keywords
: Tax administration
financial performance
small-scale enterprises
tax compliance
Kanungu District
Uganda
Cite This Article
Jorame Nayebare Kakondere1 & Dr. Veronica Namulondo2 (2026). The Contribution of Tax Administration Criteria on Financial Performance of Small-Scale Enterprises in Kanungu District. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=200