The Effects Of Taxation On Small Scale Businesses A Case Study Of Small Scale Businesses In Namuwongo Market, Kampala

ABSTRACTS

The topic was based on the effects of taxation on small scale businesses.

The objectives of the study were to investigate the relationship between taxation system and

Performance of the small scale businesses, to investigate the effects of taxation on the

Performance of small scale businesses, The research design used was descriptive in nature

because the study was aimed at describing the effects of taxation on small scale businesses .Both

qualitative and quantitative research designs were used.

The research was carried out using different methods through instruments such as Interviews,

direct observation, questionnaire. A sample size of 50 respondents was selected by the researcher

from the market. Out of the 50 respondents, 20 were men and 30 were female as there was

gender equality in some of small scale business.

The findings of the study showed the effects of taxation on the small scale businesses where by

the tax that impose on the small was high which some time can't help small scale businesses to

develop and reach their main objective but due to the recommendation the tax will lowered to the

level that can the small scale businesses to develop and make good profit.

Conclusively, it was evidenced that, taxation system had a lot of tremendous effects on the

Performance of small scale businesses especially small scale businesses in Namuwogo market

responded by over 73% of the respondents.