Effects Of Taxation On The Performance Of Small Scale Enterprises A Case Study Of Nakawa Market In Kampala District

ABSTRACT

The study focused on the effect of taxation on the small scale businesses. The

study initiated to find out the causes of continues failures of small scale

businesses. The study was guided by the following objectives;

To ascertain how government collection affect the performance of small scale

enterprises.

To assess the performance of small-scale enterprises in Uganda

To establish the relationship between taxation and performance of small-scale

enterprises.

The findings after analysis and discussions were identified and are represented

according to the objectives. There were several taxation systems which affected

small scale businesses for example tax collection and administration.

On the constraints to the performance of small scale businesses, the study

identified, lack of access to finance, level of technology, poor management, lack

of market opportunities and lack of government creating conducive for these

businesses. On the relationship between taxation and performance of small

scale businesses, the relationship was established but its magnitude was not

known. Several conclusions were drawn by the researcher on which based the

recommendations of some of the suggested recommendations as regards

performance of continuously train small business owners in managerial skills.