Journal
Metropolitan Journal of Academic Multidisciplinary Research
MJAMR
The Effect of Taxation Awareness 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 investigated the effect of taxation awareness on the financial performance of small-scale enterprises (SSEs) in Kanungu District, Uganda. A cross-sectional survey design was employed with a sample size of 160 respondents selected through stratified random sampling. Data were collected using structured questionnaires and analyzed using descriptive statistics and Pearson correlation analysis. Results revealed that taxation awareness had a significant positive relationship with financial performance (r = 0.687, p < 0.01). Specifically, 68.8% of respondents demonstrated moderate taxation awareness, while 73.1% reported moderate financial performance levels. The study concluded that enhanced taxation awareness significantly improved compliance rates, record-keeping practices, and ultimately financial sustainability among SSEs. Recommendations included implementing targeted tax education programs, simplifying tax regulations, and establishing support mechanisms for SSEs to enhance their understanding of tax obligations and benefits.
Keywords
Taxation awareness
financial performance
small-scale enterprises
tax compliance
Kanungu District
Cite This Article
Jorame Nayebare Kakondere & Dr. Veronica Namulondo (2026). The Effect of Taxation Awareness 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=201
More in This Issue
View full issue →
81
The Influence Of Loan Repayment Strategies On Performance Of Organizations. A Case Study Of Pride Microfinance Kamuli Branch
Loan repayment strategies
organizational performance
microfinance
portfolio quality
82
The Relationship Between Boda Boda Business And Attendance Rate Of Boys In Secondary Schools In Rukiga District
Boda boda business
attendance rate
secondary schools
boys' education
83
The Relationship Between Parenting At Home and the Students’ Academic Performance Cover Selected Public Secondary Schools in Isingiro District
Parenting at Home; Academic Performance; Parental Involvement; Homework Supervision & Scholastic Materials
84
The Relationship Between School Practices and Students’ Academic Performance at UACE in Selected Public Secondary Schools in Isingiro District, Uganda
School Practices
Academic Performance
Lesson Planning
Classroom Observation
85
The Role Of Intrinsic, Extrinsic, And Professional Growth Drivers In Shaping Teacher Service Delivery In Rural Uganda
Of Intrinsic
Extrinsic
Professional Growth and Teacher Service Delivery