The Impact of Taxation on Business Investment in Kabale Municipality, Kabale Uganda.

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Kabale University


The study was carried out to investigate the impact of taxation on business investment in Kabale Municipality, Kabale district. The study employed descriptive design where both qualitative and quantitative methods were used. The study targeted 1300 respondents who included vendors and customers but 305 respondents were sampled using simple random sampling. The sample was calculated using Yaman's (1967) Formula. The research findings found that the types of revenues collected in the Kabale central market included fees, special assessments on property owners, licenses, and fines. The performance of small-scale enterprises in the Kabale central market was found to be very good. The study also found that local governments have a strong impact on local revenue in that they regulate business activities, reduce law breakers, and get funding from government programs. The study concluded that taxes are a key player in every country's development both economically, socially, and even politically. So all the stake holders and citizens of the country should sensitized about tax paying and its use, Types of local revenue collected in Kabale central market include fees such as parking fees, late payment of bills; Licenses, Special assessment on the property owners; and businesses perform better since majority of respondents rated business performance as excellent. Therefore, it was recommended that local revenue collection affect the performance of businesses in the Kabale central market in that they regulate businesses, reduce lawbreakers, and Get funding for government programmes




Mbuzahoose, Baker (2022). The Impact of Taxation on Business Investment in Kabale Municipality, Kabale Uganda. Kabale: Kabale University.