UCU Scholar :: Browsing by Author "Akiteng Robina"

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Tax Administration and Performance of Selected Small-Scale Business Enterprises in Bukedea District
(Uganda Christian University, 2024-08-30) Akiteng Robina
This study examined the relationship between tax administration and the performance of small-scale business enterprises in Bukedea District using a sample of 136 respondents selected according to Morgan's table for a population of 168. Employing a descriptive survey design, the research assessed the impact of tax registration, tax assessment, and tax mobilization on business performance. The findings revealed a significant positive relationship between tax registration and performance, with businesses showing increased revenue and operational efficiency. Tax assessment was also positively correlated with performance, contributing to better business planning and financial management. Tax mobilization had a strong positive effect, with businesses experiencing higher growth rates and operational improvements. The study concluded that effective tax administration practices significantly enhance business performance. It is recommended to improve tax registration processes to boost business outcomes, optimize tax assessment practices for better strategic planning and financial management, and strengthen tax mobilization strategies to support business growth and contribute to regional economic development.