Danstan Ssaka2023-10-182023-10-182023-09-22https://hdl.handle.net/20.500.12311/1180This is a dissertation.This study was an examination of the impact of taxes on financial performance of small-scale businesses in Makindye division. The study examined the different taxes paid by small scale businesses, the impact of tax rates on the financial performance of small-scale businesses, and the relationship between taxes and financial performance of small-scale businesses. The objectives of the study where, To examine the impact of tax rates on financial performance of small-scale businesses, finding out the relationship between taxes and financial performance of small-scale businesses in Makindye division and to find out the different taxes paid by small scale business owners. This study employed quantitative approach in the collection of relevant information. Cross sectional survey design was useful for collecting data and techniques used in analysis. Simple random sampling was employed during the study. The research design used during the course of this study employed a sample of 175 respondents. Data was collected by using questionnaires. SPSS software and excel Microsoft application were used to process data. Data was analyzed by descriptive analysis method and findings were presented in terms of frequencies and percentage analysis. Findings indicate that majority of the respondents perceive the adverse impact of existing taxes on the financial performance of small-scale businesses. The study recommends that the government should revise the taxes intended to be charged on small scale businesses such that any amount of tax charged should not affect these business’s operation. The owners of small-scale businesses should always take records and keep books of accounts in order to easily make accountability in their business.enDissertation