The Effects of Taxation on Performance of Small Scale Businesses A Case Of Owino Market in Kampala District

TABLES OF CONTENTS

Declaration

Approval

Dedication

Acknowledgment

Table of content.

Abbreviation

Abstract

CHAPTER ONE 1.1 Introduction

1.2 Background of the Study

1.3 problem statement

1.4 Purpose of the Study

1.5 Research Objectives

1.6 Research Question

1. 7 Scope of the Study

1.8 Significant of the Study

1.9 Conceptual Framework

CHAPTER TWO 2.1 0verview

2.2 Review of Related Literature

2.3 Performance of Small-Scale Businesses

2.4 Relationship between Taxation and Small-Scale Businesses performance

CHAPTER THREE 3.1 Overview

3.2 Research Design

3.3 Study Population

3.4 Sampling Design and Size

3.5 Data Collection Instrument

3.6 Data processing analysis

CHAPTER FOUR 4.1 Introduction

4.2 Demographic of respondents

4.3 The effects of taxation on performance of small scale businesses

4.4 The relationship on how the government revenue collection and control of monopoly through taxation affects performance of small scale businesses

4.5 Factors affecting small scale businesses

CHAPTER FIVE

5.1 Introduction

5.2 Summary of findings

5.3 Conclusion .

5.4 Recommendation

5.5 Areas of further researcher

References

Appendix

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 revenue collection affects performance of small-scale businesses.

To establish how control of monopoly through taxation affects performance of small scale businesses. To establish the relationship on how government revenue collection, control of monopoly through taxation and performance of small-scale businesses The findings alter 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.