Browsing by Author "Turyahebwa, Abanis"

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    Capital Structure, Investment Decision and Financial Performance of SMEs in Uganda A Case of Central Uganda
    (International Journal of Scientific Research and Management (IJSRM), 2022-07-07) Turyahebwa, Abanis
    The paper explored the relationship between capital structure, investment decision and financial performance of SMEs in Uganda a case of Central Uganda. The study adopted a descriptive, crosssectional and correlational design. The sample size was 226 SMEs in Central Uganda. The findings point to a moderate significant positive relationship between capital structure, investment decision and financial performance of SMEs. Capital structure and financial performance of SMEs (r = 0.642, P-value = 0.000), investment decision and financial performance of SMEs (r = 0.488, P-value = 0.000). From the results, we confirm that capital structure, investment decision, predict up to 66.2% of the change in financial performance of Small and Medium Enterprises in Central Uganda The results show good model fits and fig.2 defines the model of capital structure and investment decisions on financial performance of SMEs in Uganda and is encompassed of 4 proportions of capital structure in terms of Equity, Long term Debt, Short term debt as well as investment decisions and their predictive power on financial performance of SMEs in Uganda. Figure 2 and table 1 and 2 clearly indicate that capital structure and investment decisions are significantly associated with return on assets (ROA) which in turn leads to improved financial performance. The study recommends an appropriate mix of capital structure coupled with premeditated investment decisions so as to have improved financial performance of SMEs in Uganda. The current study underwrites to academic research by providing empirical proof to support theories pertinent to the elucidation of financial performance. The study was anchored on Pecking Order theory together with Modigliani & Miller theory and the results depict the behaviours that managers have while making decisions concerning capital structure and investment decisions. With such, the precursors of capital structure, investment decisions on financial performance of SMEs in Uganda and other related developing countries has been revealed.
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    Examining the Effect of Tax Reforms on Revenue Collection Performance in Uganda:
    (International Journal of Research in Sociology and Anthropology (IJRSA), 2025) Turyaheebwa, Paul; Kaaya, Siraje; Turyahebwa, Abanis; Sunday, Arthur
    This study examines the effect of tax reforms on revenue collection performance in Uganda, with a focus on the mediating role of e-tax innovation in tax administration. The research employs a quantitative approach, utilizing a cross-sectional survey design to collect data from 350 active taxpayers across various industries in the Greater Mbarara region. The study investigates the impact of tax reforms, including VAT reforms, presumptive tax regimes, and technological innovations in tax administration, on revenue collection performance. Structural Equation Modeling (SEM) was used to analyze the relationships between tax reforms and revenue collection performance. The findings reveal a positive and statistically significant relationship between tax reforms and revenue collection performance (β = 0.303, Z-value = 4.801, p < 0.001). The study also highlights the importance of e-tax innovation as a mediating factor in this relationship. The research contributes to the understanding of tax reform effectiveness in developing countries, emphasizing the role of fairness perceptions, tax education, and technological advancements in improving tax compliance and revenue collection. The findings suggest that a comprehensive approach integrating these factors is crucial for enhancing Uganda's tax system efficiency and effectiveness. This study provides valuable insights for policymakers and tax administrators in Uganda and similar developing countries, offering recommendations for improving tax reform strategies and implementation to boost revenue collection performance.
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    The effects of tax administration on revenue collection in Uganda:
    (Kabale University, 2024) Turyaheebwa, Paul; Kaaya, Siraje; Turyahebwa, Abanis; Sunday, Arthur
    This research examines the impact of tax administration, with a focus on the self assessment system (SAS), on revenue collection in Uganda. Utilizing data collected from 350 commercial enterprises through questionnaires, the study employs AMOS PLS-SEM for data analysis. The findings reveal that the SAS significantly enhances revenue collection by empowering taxpayers to self-report and calculate their tax liabilities, contingent upon adequate tax knowledge and awareness. The study also identifies government spending and tax collection methods as positive moderators in the relationship between SAS and revenue collection, highlighting the importance of government efficiency and transparency in fostering tax compliance. Despite the positive impact of compliance audits on revenue performance, the effectiveness of tax audits varies across different contexts, necessitating tailored approaches. The research concludes that a comprehensive strategy integrating tax education, transparent government spending, and strategic compliance audits is essential for optimizing revenue collection and supporting sustainable economic development in Uganda. Future research should explore the long-term effects of these interventions and consider the role of digitalization and socio-cultural factors in shaping tax compliance behavior.
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    Working Capital Management Practices and Performance of Small and Medium Enterprises in Western Uganda.
    (Kabale University, 2023) Sunday, Arthur; Turyahebwa, Abanis; Byamukama, Eliab Mpora
    Managing working capital involves making decisions on the investment of available cash, maintaining a certain level of inventories, managing account receivables and account payables. Whereas working capital management is important because of its influence on profitability of SMEs, working capital management practices are not given due attention in Uganda by the owner managers of SMEs. Small and medium Enterprises (SMEs) are the drivers of Ugandan economy; they are the engine of growth for the economic development, innovation, spur economic prosperity and wealth creation of Uganda. Small and medium Enterprises (SMEs) are seen as a driving force for the promotion of an economy and they contribute immensely to the economic development of any country. Despite the significant contribution of small and medium enterprises to the Ugandan economy, the potentials of the SMEs have not been exploited fully and this is a concern of all stakeholders in the economy. Therefore, the purpose of the study was to establish the relationship between Working Capital management practices and performance of SMEs in Uganda a view to establishing a coherent model directed at improving performance. The study also examined factors for efficient Working Capital management practices for SMEs in Uganda. The study adopted a positivist quantitative paradigm with cross sectional and correlational designs. The findings in respect of the main purpose of this study indicated that in Working Capital management practices accounted for 33.8% percent of the variance in performance of SMEs. The results also indicated that Cash Management Practices influence highly since it predicts over 22% of the variance in SMEs performance. The study accepted the hypothesis that Working Capital management practices are positively related with SMEs performance. The present study supported a multi-theoretic approach in explaining performance of SMEs in Uganda. The study supports the pecking order theory in explaining the financing of SMEs together with resource-based view as the theories that help in explaining performance of SMEs. The study confirmed efficient Working Capital management practices positively influence and affect performance of SMEs in Uganda. It was recommended that SMEs should consider Working Capital management practices as an integral part in achieving SMEs performance. They need to give priority to Cash Management since it was found to have a big influence on SMEs performance. Since cash is a component of working capital, then, SMEs owners need to separate business transactions from their personal transactions so as to have financial discipline which would ensure sustainable working capital thus meeting short term needs SMEs