Impact of Petroleum Excise Tax Costs on Firm Productivity in Uganda

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dc.contributor.authorOpiso, Julius
dc.contributor.authorKorutaro Nkundabanyanga, Stephen
dc.contributor.authorTumwine, Sulait
dc.contributor.authorKigongo Kaawaase, Twaha
dc.contributor.authorSenyonga, Livingston
dc.contributor.authorEchegu, Simon
dc.date.accessioned2022-09-26T18:57:07Z
dc.date.available2022-09-26T18:57:07Z
dc.date.issued2008
dc.description.abstractThe aim of this paper is to investigate the effects of petroleum fuel excise tax costs on productivity of generator-reliant firms in Uganda. Most studies investigated the association between corporate tax and firm productivity, value added tax and firm productivity. This study contributes to the neglected area on the influence of petroleum excise tax costs on firm productivity. In this paper, we employ the ordinary least square (OLS) method for estimations. The results show a negative impact of petroleum fuel excise tax costs on the productivity of manufacturing firms, driven by the severe tax burden. In addition there is a negative significant association between tax cost and household welfare. Therefore tax policy actors should formulate policies that not only raise tax revenue but also boost business growth.en_US
dc.identifier.citationMasiye, F., & Ssekubugu, R. (2008). Routine third party disclosure of HIV results to identifiable sexual partners in sub-Saharan Africa. Theoretical medicine and bioethics, 29(5), 341-348. DOI: 10.9734/JENRR/2022/v10i430263en_US
dc.identifier.other10.9734/JENRR/2022/v10i430263
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/4827
dc.language.isoenen_US
dc.publisherTheoretical medicine and bioethicsen_US
dc.subjectGenerator-reliant Manufacturing firmsen_US
dc.subjectProductivityen_US
dc.subjectPetroleum excise tax costsen_US
dc.titleImpact of Petroleum Excise Tax Costs on Firm Productivity in Ugandaen_US
dc.typeArticleen_US
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