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 →
36
Relationship Between Boda Boda Business And Enrollment Rate Of Boys In Secondary Schools In Rukiga District.
Boda boda business
enrollment rate
secondary schools
boys' education
37
Relationship Between Cash Flow Management And Profitability Of Small And Medium Enterprises (Smes) In Butiiti Sub-County, Kyenjojo District, Uganda.
Cash flow management
profitability
small and medium enterprises
financial performance
38
Relationship Between Collaboration And Service Delivery In Bundibugyo Local Government, Bundibugyo District.
Collaboration
service delivery
stakeholder engagement
partnerships
39
Relationship Between Community Participation And Performance Outcomes At Selected Health Centres In Kayunga District
Community participation
health centre performance
service delivery
Kayunga District
40
Relationship Between Computerized Accounting And Financial Reporting In Business. A Case Study Of Stanb1c Bank Mukono Branch
Computerized accounting
financial reporting
automation
banking sector