Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Effect of Taxation Awareness on Financial Performance of Small-Scale Enterprises in Kanungu District
Jorame Nayebare Kakondere, Dr. Veronica Namulondo
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
| DOI | https://doi.org/10.68598/mjamr.201 |
Abstract
The study investigated the effect of taxation awareness on the financial performance of small-scale enterprises (SSEs) in Kanungu District, Uganda. A cross-sectional survey design was employed with a sample size of 160 respondents selected through stratified random sampling. Data were collected using structured questionnaires and analyzed using descriptive statistics and Pearson correlation analysis. Results revealed that taxation awareness had a significant positive relationship with financial performance (r = 0.687, p < 0.01). Specifically, 68.8% of respondents demonstrated moderate taxation awareness, while 73.1% reported moderate financial performance levels. The study concluded that enhanced taxation awareness significantly improved compliance rates, record-keeping practices, and ultimately financial sustainability among SSEs. Recommendations included implementing targeted tax education programs, simplifying tax regulations, and establishing support mechanisms for SSEs to enhance their understanding of tax obligations and benefits.
Keywords
Taxation awareness
financial performance
small-scale enterprises
tax compliance
Kanungu District
Cite This Article
Jorame Nayebare Kakondere & Veronica Namulondo (2026). The Effect of Taxation Awareness on Financial Performance of Small-Scale Enterprises in Kanungu District. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://doi.org/10.68598/mjamr.201
More in This Issue
View full issue →
51
Relationship Between Participatory Budgeting And Service Delivery In Bundibugyo Local Government, Bundibugyo District
Participatory budgeting
service delivery
local government
citizen participation
52
Relationship Between Physical Violence And Academic Performance Of Girls In Secondary Schools In Namayumba Town Council.
Physical violence
academic performance
girls' education
secondary schools
53
Relationship Between Procurement Planning And Performance Of The Procurement And Disposal Unit At NARO
Procurement planning
procurement performance
needs assessment
budgeting
54
Relationship Between Professional Development And Students’ Academic Performance In Secondary Schools In Kashari South, Mbarara City, Uganda
Professional development
academic performance
teacher training
teaching quality
55
Relationship Between Resource Mobilization And Budgeting And Staff Recruitment In Selected Public Secondary Schools In Katabi Sub-County, Wakiso District.
Resource mobilization
budgeting
staff recruitment
public secondary schools