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| Title: | Presumptive income tax externalities and the performance of small business enterprise (SBEs) |
| Authors: | Yiga, Gogfrey |
| Keywords: | Income tax
Presumptive income tax
Small business enterprises |
| Issue Date: | 5-Dec-2008 |
| Abstract: | The purpose of the study was to examine the relationship between presumptive income tax externalities and the performance of small business enterprises (SBE’s). A conceptual framework was developed from the income tax act (1997) Sec 5(5) that provides guidelines on the tax of SBE’s and the research done by VECCI (1999) on the performance of SBE’s. The objectives of the study were to examine the presumptive income externalities and the growth of SBE’s; and to examine the relationship and predict the effect of presumptive income tax externalities and the performance of SBE’s in Uganda. A cross-sectional design combined with descriptive and analytical designs were used in the study. The survey population included SBE’s paying presumptive tax in Kampala district and a sample of 375 SBE’s was used. The findings of the study revealed that six factors constituted the presumptive income tax externalities including: tax assessment, turnover based tax, capital allowance shield, carry forward losses, record keeping tax knowledge, and these have a bearing on the performance of SBE’s. The study shows that there is growth in the performance of SBE’s, however, this growth is still being affected by the presumptive income tax externalities as indicated by the regression and correlation results (see table 12 and 13). The recommendations suggested include: the government revising the assessment approach to one which considers allowances and expenses when assessing tax to SBE’s and also providing adequate tax education to small business taxpayers. |
| URI: | http://hdl.handle.net/123456789/208 |
| Appears in Collections: | Theses & Dissertations (Science)
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Files in This Item:
| File |
Description |
Size | Format |
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| yiga-business-masters.pdf | Presumptive income tax | 2953Kb | Adobe PDF | View/Open |
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