The impact of income taxes on the welfare of government employee’s case study of Wakiso local government

Abstract

This study was about the impact of income taxes on the welfare of government employee’s households, a case study of Wakiso local government, Wakiso District. The general objective of this study was to assess the impact of income taxes on the economic welfare (health status, education level, feeding behavior and lifestyle) of government employees. (households). The study was based mainly on both Primary data (questionnaire)and secondary data (payrollof government employees). The study employed both qualitative and quantitative techniques of data collection and data was analyzed using summarized tables derived using on SPSS. Descriptive statistics were analyzed for the univariate data using frequencies, percentages and the mean, while inferential statistics were analyzed for correlations using Pearson correlation coefficient, and cross tabulation using the Chi-square tests was also used all done using SPSS. The study had a target population of 250and a sample size of 100. The Researcher used partially a well-structured questionnaire and random sampling technique. The highest percentage (54%) of the respondents were males and by (46%) being females. (3.6%) were in the age of 19-25 years, (8.3%) in the age of 26-30 years, (3.3 %) in the age of 31-35years and (85%) above 36years. Of these, (95%) had attained degree level of education and (0.5%) had attained further studies. The main focus was on the general objective of this study which was to assess the impact of income taxes on the economic welfare (health status, education level, feeding behavior and lifestyle) of government employees. (households). The study found that there exists a significant relationship between income taxes and the welfare of government employees since the p-value (0.287) is greater than the critical value (0.05). The study concludes that income taxes have a great impact on the welfare of government employees at Wakiso local government, the employees have a great difficult in meeting schoolers needs for their children, paying transport to and from work, buying basic needs for their families, meeting heavy medical bills in hospitals whenever they fall ill as well as paying high rent, electricity, and water bills for the places they reside and concludes that there is an association between income taxes and individual welfare of these employees.