This study was set to empirically establish the impact of taxation on the performance of small
businesses in KANSANGA Market in KAMPALA UGANDA. The purpose of this study was to
find out whether the amount of Tax paid could affect the profits and performance. In order
to establish the relationship the researcher assumed that other related factors were to make
significant effect on profits and performance of small businesses.
While tax has been embraced and described by the Government as "Taxes made easy," the
Business community believe that it has undesirable effects on their Businesses like; High prices,
low sales and low profits. Interviews, questionnaires and observation helped the researcher to
collect the necessary data. The data was mainly collected using questionnaires, interviews and
analysis using relationships. Books and journals were also used to collect information on how
other authors and researchers view the subject of taxation and how it affects the performance
From the data analyzed, there was a significant relationship between the amount of tax paid
and the performance of the small Businesses in KANSANGA Market, such as high Tax rate
resulting in increase in prices of goods and services, low sales, low profits, hence poor quality
provision of goods and service due to high tax payments.
Moderate rate of Tax for efficiency and effectiveness of the Businesses and the assessment of
Taxes should be on the ability to pay and therefore extra effort and emphasis was put on Tax
payers education and awareness to fully understand tax and provide the business people with
skills for systematic bookkeeping.
DENG, B (2021). Taxation And Performance Of Small Businesses In Kansanga Marke~Kampala,~Ganda. Afribary. Retrieved from https://afribary.com/works/taxation-and-performance-of-small-businesses-in-kansanga-marke-kampala-ganda
DENG, BEDPINY "Taxation And Performance Of Small Businesses In Kansanga Marke~Kampala,~Ganda" Afribary. Afribary, 11 Jun. 2021, https://afribary.com/works/taxation-and-performance-of-small-businesses-in-kansanga-marke-kampala-ganda. Accessed 24 Jul. 2021.
DENG, BEDPINY . "Taxation And Performance Of Small Businesses In Kansanga Marke~Kampala,~Ganda". Afribary, Afribary, 11 Jun. 2021. Web. 24 Jul. 2021. < https://afribary.com/works/taxation-and-performance-of-small-businesses-in-kansanga-marke-kampala-ganda >.
DENG, BEDPINY . "Taxation And Performance Of Small Businesses In Kansanga Marke~Kampala,~Ganda" Afribary (2021). Accessed July 24, 2021. https://afribary.com/works/taxation-and-performance-of-small-businesses-in-kansanga-marke-kampala-ganda