| dc.description.abstract | This dissertation report examines the impact of taxation systems on the growth and survival of small scale businesses in Kamuli. Specifically, it analyzes the effects of various taxation policies on the financial performance of small-scale businesses in this Ugandan district. The research methodology used in this study is a mixed-method design that combines secondary data sources and primary data collected through surveys and interviews with small-scale business owners and tax officials. The findings suggest that taxation policies play a critical role in the growth and survival of small-scale businesses in Kamuli, with their success being directly linked to their ability to comply with tax regulations. Moreover, the report highlights some of the core challenges that small-scale businesses face when it comes to paying taxes, including complexities in the tax system, high tax rates, weak tax administration, and corruption. Therefore, it makes several policy recommendations for governments, such as simplification of the tax system, lowering tax rates, improving tax administration, and reducing corruption. Overall, this study contributes to a deeper understanding of the impact of taxation systems on the growth and survival of small-scale businesses in a developing country context. The findings offer a valuable insight for policymakers, entrepreneurs, and other stakeholders on how to create a favorable tax environment that supports the success of small-scale businesses, which are the backbone of many developing economies. Basing on the study carried out, the researcher recommends that government should offer tax holidays for startup business to enable them to survive the competition in the market. | en_US |
