Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Contribution of Tax Administration Criteria on Financial Performance of Small-Scale Enterprises in Kanungu District
Jorame Nayebare Kakondere, Dr. Veronica Namulondo
| Journal | Metropolitan Journal of Academic Multidisciplinary Research (MJAMR) |
| Volume / Issue | Vol. 5, No. 2 |
| Published | 28 February 2026 |
| ISSN | 3006-4384 |
Abstract
The study examined the contribution of tax administration criteria on financial performance of small-scale enterprises (SSEs) in Kanungu District, Uganda. Employing a cross-sectional survey design, data were collected from 160 SSE operators using structured questionnaires and analyzed through descriptive statistics, correlation, and regression analysis. Results indicated that tax administration criteria significantly influenced financial performance (r = 0.712, p < 0.01), explaining 50.7% of variance. Specifically, tax administration simplicity (r = 0.658, p < 0.01), efficiency (r = 0.624, p < 0.01), and fairness (r = 0.593, p < 0.01) all demonstrated positive relationships with financial performance. The study concluded that effective tax administration practices enhanced SSE performance by reducing compliance costs, improving business planning, and facilitating market access. Recommendations included simplifying tax procedures, enhancing service delivery efficiency, ensuring equitable treatment, and establishing taxpayer-friendly support systems to optimize SSE contributions to district economic development.
Keywords
: Tax administration
financial performance
small-scale enterprises
tax compliance
Kanungu District
Uganda
Cite This Article
Jorame Nayebare Kakondere & Dr. Veronica Namulondo (2026). The Contribution of Tax Administration Criteria on Financial Performance of Small-Scale Enterprises in Kanungu District. Metropolitan Journal of Academic Multidisciplinary Research, 5(2). https://journals.miu.ac.ug/pages/article.php?article_id=200
More in This Issue
View full issue →
21
he Effect Of Cost Management On Profitability Of Small And Medium Enterprises (SMEs) In Butiiti SubCounty, Kyenjojo District, Uganda.
Cost management
profitability
small and medium enterprises
cost control
22
Impact of Long-Term Loans on the Financial Performance of Selected SME’s In Kabale Municipality.
Long-term loans
SME financial performance
profitability
revenue growth
23
Impact of Political Patronage on Service Delivery in Uganda’s Local Government System
Political patronage
service delivery
local government
public administration
24
Impact of Traditional Male Circumcision Practices on School Attendance: A Social Learning Theory Perspective from Buyinja Sub-County, Uganda
Traditional male circumcision
school attendance
Social Learning Theory
cultural practices
25
Influence Of Student Engagement On Learning Experience Among Graduate Students At Makerere University Business School
Student engagement
learning experience
graduate education
Makerere University Business School