Impact of Mobile Money Tax On the Growth Mobile Money Business Mak1ndye Division Kampala District Uganda A Case Study Airtel Company Kabalagala Branch

ABSTRACT This study aimed at assessing the impact of mobile money tax on the growth of mobile money business in Makindye Division Kampala district in Uganda. It was guided by three specific objectives that included;(l) To establish the impact between tax rate and profitability of the company Kampala District Makindye Division, (2) To establish the impact between compliance of a tax and growth of mobile money business in makindye Kampala district, (3) To establish the relationship between adaptability and return on investment of Airtel Company in Kampala District Makindye Division.This research employed descriptive research design to describe the variables and the main instrument of data collection was the questionnaires. The study used mainly primary data from 63 respondents selected using purposive sampling techniques. The study employed a variety of theories such as Benefit received theory, Ability to pay theory, life blood theory, and many others. The study employed both secondary and primary data; the primary data included data from secondary sources like newspapers and primary data included data from primary sources like in Airtel Company. The data was analyzed and presented in tables, graphs and pie charts. Under the effect of adaptability of a tax on return on investment; majority of the respondents (45.6%), agreed that there is a relationship between adaptability tax and ROT of the business, while the minority (2.4% ) strongly disagreed with the statements presented to them through the questionnaire while a few (9.2%), Disagreed with the claims under study and finally 42.8% strongly agreed with the statements that there is a ralationship between adaptability tax on ROI.In the relationship between tax rate and profitability of mobile money business; that majority of the respondents (60.4%) strongly agreed, while minority of the respondents 2.0% strongly disagreed with the cases in point while other few (8.7%) Disagreed and the rest (28.9%) Agreed with the cases in point as regards to relationship between tax rate and profitability of mobile money business in makindye division kabalagala branch. In the relationship between compliance of the tax and level of transactions of money; majority of the respondents, (55.2%) Agreed with the statements in question, while the minority (2.8%) strongly disagreed, then (32.4%) strongly agreed while (9.6%) disagreed with the cases in point or under question for the case of the relationship between compliance of a tax and level of transactions of money in makindye division