TABLE OF CONTENTS
DECLARATION
APPROVAL
DEDICATION
ACKNOWLEDGEMENT 1
TABLE OF CONTENTS 2
LIST OFTABLES 5
ACRONYMS 7
ABSTRACT 8
CHAPTER ONE 9
INTRODUCTION 9
1.0 Introduction 9
1.1 Background of the Study 9
1.2 Statement ofResearch Problem 10
1.3. Research objectives 11
1.3.1 General Objective 11
1.3.2 Specific objectives 11
1.4 Research Questions 11
1.6 Scope of Study 12
1.6.1 Subject Scope 12
1.6.2 Geographical Scope 12
1.6.3 Time scope 12
1.7 Significance of the Study 12
1.8 Conceptual Framework 13
1.9 Definition ofKey terms 14
CHAPTER TWO 15
LITERATURE REVIEW 15
2.0. Introduction 15
2.1 Theoretical Review 15
2.2 Related Literature 18
2
2.2.1 Government incentives given to small and medium enterprises in Uganda 18
2.2.2 Performance of Small and Medium Enterprises 21
2.2.3 Relationship between Tax incentives and perfonnance of SMEs 23
CHAPTER THREE 26
METHODOLOGY AND ORGANIZATIONAL PROFILE 26
3.0 Introduction 26
3.1 Research Design 26
3.2 Population ofthe study 26
3.3 Sampling techniques and Sample Size 27
3.4 Data Collection Method 28
3.4.1 Primary Sources 28
3.4.2 Secondary Sources 28
3.5 Data Collection Instrument 28
3.5.1 Interview guide 28
3.6 Reliability and Validity of the Instruments 29
3.7 Data Processing and Analysis 29
3.8 Ethical Considerations ofthe Study 29
3.9 Limitations of the study 30
CHAPTER FOUR 31
STUDY FINDINGS AND PRESENTATION 31
1.0. INTRODUCTION 31
4.1 The Social Demographic Characteristics 31
4.1.1 The Age ofthe respondents 31
4.1.2 The Marital Status of the respondents 32
4.1.3 The Sex ofthe respondents 33
4.1.4 The Educational status 34
4.1.4 Time spent running the business 36
4.2: Government incentives for SMEs 37
4.3: Level ofperformance of small and medium in Kansanga 38
4.3: Relationship between government incentives and performance of small and medium
enterprises 38
CHAPTER FIVE 41
DISCUSSION OF THE FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 41
3
5.0 Introduction .41
5.1 Discussion ofthe findings 41
5.2.2 Level of performance of Small and medium Enterprises 42
5.2.3 Relationship between government incentives and performance of SMES 42
REFERENCES 44
APPENDICES 46
APPPENDIX I: QUESTIONNAIRE 46
APPENDIX III: Estimated budget; 52
ABSTRACT
The study sought to determine the effect of government incentives on the performance of small and medium enterprises in Uganda and the specific objectives were; to determine the government incentives given to small and medium enterprises in Uganda, to determine the level of performance of small and medium enterprises in Uganda and to determine the relationship between government incentives and performance of small and medium enterprises in Uganda. The study used a survey research design and data was collected from 80 respondents from kansanga business area. The findings of the study revealed that the government provides incentives to the small and medium enterprises except that it does not give them free land, it does no completely subsidize them and it does not give tax holidays to them. The findings of the study also revealed there is an improvement in the performance of Small and medium enterprises in Kansanga and the study revealed that the government policies on taxation do not favor the growth of SMEs. Furthermore, the findings of the study revealed that there is a strong positive relationship between government incentives and performance of SMES as it was revealed that an improvement in government incentives improves the performance of SMEs by 75%. The study recommended that the government should try to give free land to SMEs as they contribute to the Gross Domestic Product of the country, the government should give tax holidays to Small and medium enterprises in order to enable them to expand quickly, the government should completely subsidize domestic SMEs to enable their rapid growth, the government should formulate favorable tax policies that can favor the growth of small and medium enterprises as the finding revealed that the current policies are unfavorable and that the government should provide more incentives to SMEs as it was revealed that an improvement in government incentives improves the performance of SMEs. 8
FAZIRA, N (2022). Government Incentives and Performance of Small and Medium Enterprises. A Case Study of Kansanga Market, Kampala Uganda.. Afribary. Retrieved from https://afribary.com/works/government-incentives-and-performance-of-small-and-medium-enterprises-a-case-study-of-kansanga-market-kampala-uganda
FAZIRA, NAMUGENYI "Government Incentives and Performance of Small and Medium Enterprises. A Case Study of Kansanga Market, Kampala Uganda." Afribary. Afribary, 18 Jul. 2022, https://afribary.com/works/government-incentives-and-performance-of-small-and-medium-enterprises-a-case-study-of-kansanga-market-kampala-uganda. Accessed 27 Nov. 2024.
FAZIRA, NAMUGENYI . "Government Incentives and Performance of Small and Medium Enterprises. A Case Study of Kansanga Market, Kampala Uganda.". Afribary, Afribary, 18 Jul. 2022. Web. 27 Nov. 2024. < https://afribary.com/works/government-incentives-and-performance-of-small-and-medium-enterprises-a-case-study-of-kansanga-market-kampala-uganda >.
FAZIRA, NAMUGENYI . "Government Incentives and Performance of Small and Medium Enterprises. A Case Study of Kansanga Market, Kampala Uganda." Afribary (2022). Accessed November 27, 2024. https://afribary.com/works/government-incentives-and-performance-of-small-and-medium-enterprises-a-case-study-of-kansanga-market-kampala-uganda