Tax Administration and Performance of Business Enterprises in Uganda: A Case Study of Kabale Municipality
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Date
2022
Authors
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Publisher
Kabale University
Abstract
The purpose of the study was to establish the relationship between tax administration and performance of business enterprises in Kabale Municipality. This research was steered by four distinct objectives, namely: to assess the effect of tax registration on performance of business enterprises in Kabale Municipality; to establish the effect of tax assessment on performance of business enterprises in Kabale Municipality; to determine the effect of tax mobilization on performance of business enterprises in Kabale Municipality; and, to assess the effect of tax incentives on performance of business enterprises in Kabale Municipality. The research used a descriptive research design due to its ability to hold fact-finding inquiries of various kinds where the researcher simply reports what has happened, and a cross-sectional research design was adopted to collect data from different categories of people. A population of 220 registered business enterprises and 10 technical revenue staff was considered in the study. A sample size of 150 respondents was drawn from the population based on Krejcie and Morgan sampling formula of 1970. The study employed simple random, convenient and judgemental sampling techniques. Data was collected through primary sources using structured questionnaires. An interview guide was used to collect data from key informants. Data was also collected using secondary sources such as dissertations, books, journals and the internet which enabled the researcher to obtain relevant and supporting literature. Quantitative findings from a response rate of 98.66% were analysed and presented in tables and charts. Interpretation of data and inferences were made to describe the research findings. The study findings revealed that tax assessments and tax incentives significantly affect business performance in Kabale Municipal Council. The study findings also revealed that tax registration and tax mobilization have an insignificant effect on business performance of enterprises in Kabale Municipality. In due regard, the study recommends that tax assessments and tax incentives be reinforced so as to continuously step up business performance in enterprises in Kabale Municipality.
Description
A Dissertation Submitted to the Directorate of Postgraduate Training in Partial Fulfilment of the Requirements for the Award of a Master’s Degree in Business Administration of Kabale University
Keywords
Tax Administration , Business Enterprises