Table of Contents
DECLARATION ii
APPROVAL 1
DEDICATION
ACKNOWLEDGEMENT v
LIST OF TABLES
LIST OF FIGURES x
ABSTRACT
CHAPTER ONE 1
1.0. Introduction 1
Li. 0. Background 1
1.1.1. Flistorical perspective 1
1.1.2 Theoretical frame work 1
1.1.3 Conceptual perspective 2
1.1.4 Contextual perspective 3
1.2. Problem statement 3
1.3. Objectives of the study 4
1.71. Geographical Scope 5
1.7.2. Content/Variable Scope 5
1.7.3. Time Scope 5
1.9. Operational definition of key terms 6
CHAPTER TWO 8
Literature review 8
2.0. Introduction 8
2.1. Theoretical Review 8
2.1.1. Practicability/ Expediency theory 8
2.1.2. Socio — political theory 8
2.1.3. Benefits received theory 9
2.1.4. Cost of service theory 10
2.1.5. Ability to pay theory 11
2.1.6. Embedment in the basic tenet 12
2.1.7. The theory of equal sacrifice 12
2.1.8. The life blood theory 14
2.1.9. Agency Theory 14
2.2. 0. Conceptual Framework Model 16
vi
2.3. Research gap.17
CHAPTER THREE 20
RESEARCH METHODOLOGY 20
3.1. Introduction 20
3.2. Research Design 20
3.3. Study Area 21
3.4. Study Population 21
3.5. Sample and Sample Size 21
3.6. Sampling Procedures 22
3.7. Data Type and Collection Methods 22
3.8. Data Validity and Reliability Issues 23
3.9. Data Analysis Plan 24
3.10. Limitations of the Study 24
3.11. Delimitations of the Study 24
CHAPTER FOUR 26
DATA PRESENTATION, ANALYSIS AND INTERPRETATION OF FINDINGS 26
4.0. Introduction 26
4.1.0. Background information 26
4.1.1. Response rate 26
4.1.2. Response on Age of the Respondents 26
4.1.3. Gender of Respondents 28
4.1.4. Respondent Level of education 28
4.2.0. Effect of adaptability of a tax on return on investment of the company 29
4.3.0. The relationship between tax rate and profitability of mobile money business in makindyc
division 31
4.4.0. The relationship between compliance of the tax and level of transactions of money in
makindye division 32
CHAPTER FIVE 35
PRESENTATION OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS 35
5.0. Introduction 35
5.1.0. Summary of the study findings 35
5.1.1. Impact of adaptability of the tax on ROl 35
5.1.2. The relationship between tax rate and profitability of mobile money business 35
5.1.3. The relationship between compliance of a tax and level of transactions of money 35
5.2. Conclusion 36
5.3. Recommendations 36
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
JULIUS, L (2022). Impact of Mobile Money Tax On the Growth Mobile Money Business Mak1ndye Division Kampala District Uganda A Case Study Airtel Company Kabalagala Branch. Afribary. Retrieved from https://afribary.com/works/impact-of-mobile-money-tax-on-the-growth-mobile-money-business-mak1ndye-division-kampala-district-uganda-a-case-study-airtel-company-kabalagala-branch
JULIUS, LUZANA "Impact of Mobile Money Tax On the Growth Mobile Money Business Mak1ndye Division Kampala District Uganda A Case Study Airtel Company Kabalagala Branch" Afribary. Afribary, 05 Aug. 2022, https://afribary.com/works/impact-of-mobile-money-tax-on-the-growth-mobile-money-business-mak1ndye-division-kampala-district-uganda-a-case-study-airtel-company-kabalagala-branch. Accessed 27 Nov. 2024.
JULIUS, LUZANA . "Impact of Mobile Money Tax On the Growth Mobile Money Business Mak1ndye Division Kampala District Uganda A Case Study Airtel Company Kabalagala Branch". Afribary, Afribary, 05 Aug. 2022. Web. 27 Nov. 2024. < https://afribary.com/works/impact-of-mobile-money-tax-on-the-growth-mobile-money-business-mak1ndye-division-kampala-district-uganda-a-case-study-airtel-company-kabalagala-branch >.
JULIUS, LUZANA . "Impact of Mobile Money Tax On the Growth Mobile Money Business Mak1ndye Division Kampala District Uganda A Case Study Airtel Company Kabalagala Branch" Afribary (2022). Accessed November 27, 2024. https://afribary.com/works/impact-of-mobile-money-tax-on-the-growth-mobile-money-business-mak1ndye-division-kampala-district-uganda-a-case-study-airtel-company-kabalagala-branch