Tax allowances and Growth of SMEs in Uganda

The study assessed the effect of Tax incentives on growth of Small and medium-sized enterprises (SMEs). It was guided by three specific objectives; to examine the effect of investment tax allowance on growth of SMEs, to examine the influence of tax holidays on growth of SMEs, to examine the effect of corporate tax incentives on growth of SMEs; The analysis of coefficients of variations which aimed at establishing the extent of influences of the independent variables; Tax allowances, Tax holidays, Corporate tax incentives affected growth of SMEs. Findings identified investment tax allowances as the highest contributing factor of Tax incentives to growth of SMEs (betaeta value of .422, Sig. at 0.000 t-value=5.737>1.96) Tax holidays ranked the second contributing factor of Tax incentives to growth of SMEs (betaeta value=.363, Sig. at 0.000 t-value=4.973>1.96). Findings revealed that Corporate tax incentives had the lowest influence of Tax incentives to growth of SMEs (betaeta value=.198, Sig. at .003t-value=3.077>1.96).

Autorentext

Ssemudu Julius Kamara est un jeune académicien et chercheur ougandais. Il est actuellement chef de projet à la Humane Hands and Care Foundation (Ouganda), responsable des projets, consultant universitaire immédiat et chargé de cours à l'université de Ndejje, éditeur, consultant financier et chercheur principal à l'Institut mondial des chercheurs.