Impact of taxation on women's businesses in Nakawa market, Kampala District - Uganda

Abstract

This research study aims to investigate the Impact of Taxation on Women’s Businesses in Nakawa Market, Kampala District - Uganda. The study objectives focus on i) ascertaining the taxes (taxes, levies, dues and fees) paid by small scale business owners operating in Nakawa Market, ii) exploring the effects of the taxes on market women and performance of their businesses and iii) To examine the motivation of women to pay taxes. The study adopted a cross sectional and descriptive design utilizing both qualitative and quantitative research methods. Data was collected using survey questionnaires and key informant interviews through face-to-face interviews with women entrepreneurs in Nakawa Market. The interviews were conducted using both structured and semi-structured interview guides; and the data was analyzed using SPSS software and thematic analysis. The findings of the study reveal that taxation has a significant impact on women-owned businesses in Nakawa Market. The study found that women entrepreneurs face a range of challenges related to taxation, including high tax rates, complex tax regulations, and limited access to information about tax laws and regulations. The study recommends that the Ugandan government should review its tax policies and regulations to make them more supportive of women-owned businesses. The government should also provide women entrepreneurs with better access to information and resources to help them comply with tax laws and regulations. This will help to promote the growth and development of women-owned businesses in Nakawa Market and other similar markets in Uganda.