Bachelor of Science in Accounting and Finance

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https://scholar.ucu.ac.ug/handle/20.500.12311/79

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Browsing Bachelor of Science in Accounting and Finance by Author "BRENDA PEACE AYEERWOT"

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    THE EFFECTS OF TAX POLICIES ON THE PERFORMANCE OF SMALL AND MEDIUM SIZE ENTERPRISES IN MUKONO
    (UCU, 2024-09-30) BRENDA PEACE AYEERWOT
    This study investigates the impact of tax policies on the performance of small and medium sized enterprises (SMEs) in Mukono, Uganda. Using a mixed-methods approach, the research explores how tax rates, tax compliance, and tax incentives influence SMEs’ financial performance, growth, and sustainability. This study examines the impact of tax policies on the performance of small and medium sized enterprises (SMEs) in Mukono, Uganda, with a focus on tax compliance, tax assessment, and performance.The research aims to: Investigate the effects of tax policies on tax compliance among SMEs in Mukono. Analyze the relationship between tax assessment and SME performance. Examine the impact of tax policies on the financial performance and growth of SMEs in Mukono. A survey of 100 SMEs and in-depth interviews with 50 entrepreneurs reveal significant relationships between tax policies and SME performance. The findings suggest that high tax rates and complex tax compliance procedures hinder SME growth, while tax incentives and simplification of tax procedures enhance performance. The study recommends tax policy reforms to support SME development in Mukono, including reduced tax rates, streamlined tax compliance, and targeted tax incentives. The research contributes to the understanding of tax policy effects on SMEs in developing economies and informs policy decisions to promote entrepreneurship and economic growth in Mukono.