Tax Administration and Entrepreneurial Performance: A Study of SMEs in Uganda

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dc.contributor.authorKintu, Ismail
dc.contributor.authorBuyinza, Faisal
dc.contributor.authorKiwala, Yusuf
dc.date.accessioned2023-01-26T15:14:46Z
dc.date.available2023-01-26T15:14:46Z
dc.date.issued2019
dc.description.abstractUsing the 2013 World Bank Enterprise Survey Data for Uganda, this paper employs the logit and quintile estimation technique to explain the relationship between tax administration and entrepreneurial performance among SMEs in Uganda. The study also employed interviews to obtain expert opinion about tax administration and also explain the results of logit models. Our results indicate that tax rate positively and significantly affect entrepreneurial performance, while tax administration has no effect on entrepreneurial performance. Other key factors that promote entrepreneurial performance include access to credit, firm age, male ownership, training and participation in exporting. Our results suggest that efforts to incentivize and set a conducive tax rate, ease of access to financing and training need to be strengthened for higher entrepreneurial performance among SMEs in Uganda.en_US
dc.identifier.citationKintu, I., Buyinza, F., & Kiwala, Y. (2019). Tax Administration and Entrepreneurial Performance: A Study of SMEs in Uganda. International Business Research, 12(12), 39-49.DOI:10.5539/ibr.v12n12p39en_US
dc.identifier.issn1913-9012
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/7272
dc.language.isoenen_US
dc.publisherInternational Business Researchen_US
dc.subjecttax administration, SME performance, Ugandaen_US
dc.titleTax Administration and Entrepreneurial Performance: A Study of SMEs in Ugandaen_US
dc.typeArticleen_US
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