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The Impact of Taxation on the Developmentof Small Scale Bussineses in Busolwe Town Council, Butaleja District

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The Impact of Taxation on the Developmentof Small Scale Bussineses in Busolwe Town Council, Butaleja District THE IMPACT OF TAXATION ON THE DEVELOPMENTOF SMALL SCALE BUSSINESES IN BUSOLWE TOWN COUNCIL, BUTALEJA DISTRICT BY HALUGA ALLY 1153-06044-00537 A RESEARCH DESERTATION SUBMITTED TO THE COLLEGE OF HUMANITIES AND SOCIAL SCIENCES TO THE DEPARTMENT OF DEVELOPMENT, PEACE AND CONFLICT STUDIES AS PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF THE BACHELORS DEGREE OF DEVELOPMENT STUDIES OF KAMPALA INTERNATIONAL UNIVERSITY SEPTEMBER, 2018 DECLARATION I HALUGA ALLY declare that this report contains first class information which has never been submitted to any university or higher institute of learning for the award of bachelor degree. Signature Date HALUGA ALLY REG .NO.1 153-06044-00537 APPROVAL This certifies that this research report has been under my supervision and it is now ready for submission to the department of Development, peace and conflict studies of Kampala International Un Signature Date ~ DR. ASABA RICHARD )affsupervisor DEDICATION This report is dedicated to my family of Late Himwero Musa and Mrs. Nahato Tausi for the grate support endeavored to me during the course of my studies and this research to the accomplishment. ACKNOWLEDGEMENT I Haluga Ally extend my sincere gratitude to acknowledge my supervisor Dr.ASABA RICHARD who sacrificed his time to check my work, offered guidance, comments to ensure that I produce quality work up to the accomplishment of this research. I use the very chance to extend my sincere gratitude to all the lecturers of the department of Development, peace and conflict studies of Kampala International University whom I have ever passed through their hands during the course of my studies at KIU for their services is highly appreciated. Gratitude is extended to the CDO of Busoiwe town council madam Were Harriet, Mr. Were A grey Mujere the examiner of accounts and Mr. Mugoya and Kanare the HOF, Head of finance for their assistance rendered to me during the course of data collection process of this research. I also extend great thanks to the following: , my beloved sister Natabo Luba,my brothers Himwero Maigi Musa,Wanguwo Shaban,Hiisa Adam,Weere Yusuf,Tabo Yakub and Haluga Asuman and my uncle Muholi Alumasi who offers financial and material support and all my closed relatives and long-lasting friends like Weere James,Malyonga David, including my closed course mates like Kobusinge Proscovia who offered accompaniment not forgetting the Almighty Allah who gave me wisdom and power to the accomplishment of my studies. iv ABBRIVIATION ACE Allowance for Corporate Equity CDO Community Based Officer EU European Union EUR European Union Regulation FBO Faith Based Organisation FY Financial Year GDP Gross Domestic Product HOF Head of Finance ITA Income Tax Act LST Local Service Tax MSMLB Micro Small, Medium and Large Business NGO Non-Government Organisation PAYE Pay As You Earn SACCO Saving and Credit Cooperative Organisation SME Small and Medium Enterprise URA Uganda Revenue Authority VAT Value Added Tax WHT With Holding Tax V TABLE OF CONTENTS DECLARATION APPROVAL DEDICATION ACKNOWLEDGEMENT iv ABBRIVIATION v TABLE OF CONTENTS LIST OF TABLES ix ABSTRACT CHAPTER ONE 1 iNTRODUCTION 1 1.0 Introduction i Background to the study 1 1.2 Statement of the problem 2 1.3 Purpose of the study 2 1.4 Objective to the study 3 1.5 Research questions 3 1.6 Scope of the study 3 1.6.1 Content scope 3 1.6.2 Time scope 3 1.6.3 Geographical scope 3 1.7 Significance of the study 3 1.9 Definition of key terms s CHAPTER TWO 7 LITERATURE REVIEW 7 2.0 Introduction 7 2.1 The concept of taxation 7 2.2 Classification of taxes 7 2.3 The purpose of taxation 8 2.5 The impact of Taxation on small scale businesses 9 2.7 Summary 12 vi CHAPTER THREE .13 METHODOLOGY 13 3.0 Introduction 13 3.1 Research design 13 3.2 Area of study 13 3.3 Study population 13 3.4 Sample size 13 3.5 Sampling procedures! Strategies 14 3 .6 Methods and Instruments of Data collection 14 3.6.1 Survey 14 3.6.2 Interviews 14 3.6.3 Observation 15 3.8 Data Analysis and Processing is 3.9 Data Presentation 16 Reliability and validity of study variables 16 3.11 Ethical considerations 17 CHAPTER FOUR 18 FINDINGS AND INTERPRETATIONS 18 4.0 Introduction 18 4.1 Democratic characteristics 18 4.1.1 Table 1 Showing Demographic characteristics of respondents 19 Table 2 below shows whether taxes are a compulsory payment for all retail business or not in Busolwe town council 20 4.1.3 Table 3. Showing how taxation affect business in Busolwe town council 21 4.1.5 Table 5. Showing assessment of small business in Busoiwe town council for tax purposes .... 22 4.1.6 Table 6 showing the number and percentage change of respondents on getting assistance out of the tax they pay 22 4.1.7 Table 7 showing the how long different small scale business men been paying tax and their response to tax charges 23 Table 8 showing response on how taxation affects saving rate of small business in Busolwe town council and how they often save 24 Table 9 showing impact of taxation on investment decisions of small business in Busolwe town council 25 VII REFERENCES .38 APPENDICES .41 APPENDIX I: QUESTIONNAIRE TO BUSINESS PROPRIETORS 41 VI I I LIST OF TABLES 4.1.1 Table 1 Showing Demographic characteristics of respondents 19 4.1.2 Table 2 showing that tax is compulsory payment for all retail business or not 20 4.1.3 Table 3. Showing how taxation affect business in Busolwe town council 21 4.1.4 Table showing the number of small business persons in Busolwe town council with record book and those without record book of their business and their percentage responses 21 4.1.5 Table 5. Showing assessment of small business in Busoiwe town council for tax purposes 22 4.1.6 Table 6 showing the number and percentage change of respondents on getting assistance out of the tax they pay 22 4.1.7 Table 7 showing the how long different small scale business men been paying tax and their response to tax charges 23 Table 8 showing response on how taxation affects saving rate of small business in Busoiwe town council and how they ofien save 24 Table 9 showing how tax payment affects investment decisions of small business in Busolwe town council 25 4.1.10 table showing Response on impact of tax on profitability of small business 26 4.1.11 Table 11 showing response to challenges faced by tax payers in Busolwe town council 27 ix ABSTRACT The study was designed to establish the impact of taxation on small scale business in Busoiwe town council in Butaleja District in Eastern Uganda. The objective of the study included: to establish the types of taxes paid that small scale businesses are required to pay to analyze the effects of the taxes levied on small, scale businesses and to analyze the challenges faced by small scale businesses in paying taxes in Busoiwe town council. Simple random sampling and purposive sampling was used to collect data. The sample size was drawn from three wards in the council which include: Busolwe central, Zebra, and Dundo. Forty (40) respondents were interviewed by the use of questionnaires and interview guide these where used to gather primary data. Data presentation and analysis was done in tabula format using numbers and percentages and description was used in analysis to supplement on what is in the tables. The study revealed that reduction in profits were as a result of high taxes imposed on small scale businesses where what they gain out of sales as profit is spent on clearing tax dues and thus little is saved to add stoke in their business, The investment decisions of small scale businesses are equally influenced by tax levied in that when tax charged seem to be low traders save much more than when tax levied on the business is high which fetches them less profit. The study established that most small business is family run thus making them depart from the objectives of the businesses. The existence of lack of tax education leads to non-compliance among taxpayers arising from multiple taxes imposed on the business taxpayers that makes them not to appreciate taxes levied. In conclusion according to researcher findings, low tax ra e policy is an instrumental to the survival and growth of small businesses. However, the best talK policy that suit SMEs encourages compliance and should be lower for both compliance cost I and administrative cost to reduce uncertainty faced by tax payers to improve on their compliance and should be designed in such a way that should not affect taxpayers business expansion and growth. According to the established findings the researcher recommended tax collection be defined with respect to which the government should collect certain tax from small businesses, and tax be collected in relation to the size, ability to pay including location. Tax policies should be designed in such a manner that it will encourage potential taxpayers, voluntary compliance and ultimately lead to business interest of small business persons in Busoiwe town council. xi CHAPTER ONE INTRODUCTION 1.0 Introduction This chapter consists of the background to the study, statement of the problem, purpose of the study, objectives of the study, research questions, scope and significance of the study. Background to the study Small and medium enterprises (SME) play an important role in the production sector of many developed and developing countries(Balunywa.2012).The higher the share of small and medium businesses in the economy, the higher productivity can be potentially realized with the SME sector.
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