MJAMR

The Contribution of Tax Administration Criteria on Financial Performance of Small-Scale Enterprises in Kanungu District

Jorame Nayebare Kakondere, Dr. Veronica Namulondo


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
Metropolitan Journal of Academic Multidisciplinary Research

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.
Rujumba Ezekiel
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.
Nayiga Merida1 , Zikusooka Enock2
Long-term loans SME financial performance profitability revenue growth
23
Impact of Political Patronage on Service Delivery in Uganda’s Local Government System
Kiwanuka Rashid
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
Sooka Wilson
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
Natamba Christine1 , Katushabe Rose2
Student engagement learning experience graduate education Makerere University Business School