TABLE OF CONTENTS
DECLARATION .............................................................................................................................. i
APPROVAL ........................................................................................................................... ;· ........ ii
DEDICATION ................................................................................................................................ iii
ACKNOWLEDGEMENT .............................................................................................................. iv
LIST OFT ABLES ........................................................................................................................ viii
LIST OF FIGURES ........................................................................................................................ ix
ABSTRACT···································································································································· X
CHAPTER ONE .............................................................................................................................. l
INTRODUCTION ........................................................................................................................... 1
1.1 Back ground ............................................................................................................................... 1
1.1.1 Historical perspective ............................................................................................................. 1
1.1.2 Conceptual background .......................................................................................................... 2
1.1.3 Contextual perspective ........................................................................................................... 3
1.1.4 Theoretical perspective ............................................................................................................ 3
1.2 Statement of the problem ........................................................................................................... 4
1.3 Objectives/purpose .................................................................................................................... 4
1.4 Research questions .................................................................................................................... 5
1.5 Scope ......................................................................................................................................... 5
1.5.1 Geographical Scope ................................................................................................................ 5
1.5.2 Time scope .............................................................................................................................. 5
1.5.3 Content Scope ......................................................................................................................... 5
1.6 Significance ............................................................................................................................... 6
1.7 Conceptual frame work ............................................................................................................. 7
CHAPTER TWO ................................................................................................................. 8
LITERATURE REVIEW ···••e••···· ···················••a••····································••oooo,00100101010••········· 8
2.0 Introduction ............................................................................................................................... 8
V
2.1 Theoretical review ..................................................................................................................... 8
2.2 The concept of taxation ............................................................................................................. 9
2.2.1 Tax .......................................................................................................................................... 9
2.2.2 Classification of taxes ........................................................................................................... 10
2.2.3 Purpose of taxation ............................................................................................................... 10
2.3 Tax policy ................................................................................................................................ 11
2.4 Approaches to tax administration ............................................................................................ 12
2.5 Tax payer's knowledge ............................................................................................................ 12
2.6 Small scale and medium enterprises ........................................................................................ 13
2.6.1 Performance of business enterprises .............................................................................. : ...... 14
2. 7 Taxation and performance of business enterprises .................................................................. 14
2. 7 .1 Taxation and profitability of business enterprises: ............................................................... 14
2.8 Impact of taxation on profitability, productivity, growth and innovativeness of a business
enterprise ....................................................................................................................................... 15
2.9 Conclusion ............................................................................................................................... 16
CHAPTER THREE•••••••••••••••••••••••••11•••••••11••••• .. ••11••••••eeo••••••••••••••eoeooooo•o•oeooeoeeoooooeoeooe11ooooooe•••o 17
METHODOLOGY , ............................................................................................................. 17
3.0 Introduction ............................................................................................................................. 17
3 .1 Research design ....................................................................................................................... 17
3 .2 Study population ...................................................................................................................... 17
3.3 Sampling, ................................................................................................................................. 17
3.3.1 Sample design, ............................................................................................................... : ...... 17
3 .3 .2 Sample size ........................................................................................................................... 18
3.4 Study variable .......................................................................................................................... 18
3 .5 sources of data, there are two sources of data used for research purposes .............................. 18
3.5.l Secondary data collection, .................................................................................................... 18
3.5.2 Primary Data collection ........................................................................................................ 18
3.6 Methods of data collection ...................................................................................................... 19
vi
3.6.1 Questionnaires: ..................................................................................................................... 19
3.6.2 Interviews: ............................................................................................................................ 19
3.7 Data analysis ..................................................................................................................... , ....... 19
3 .8 Data presentation ..................................................................................................................... 19
CHAPTER FOUR ••e••··········································••e••····················•e••·········•ooe,10,00,,,e,,, ........ 20
DATA ANALYSIS AND PRESENTATION ··••e••··················••n••·······••o••···························· 20
4.0 Introduction ............................................................................................................................. 20
4.1 Demographic factors ................................................................................................................ 20
4.2 Performance ofbusiness .......................................................................................................... 26
4.3 Taxation and profitability, productivity, growth and innovation of the business .................... 30
CHAPTER FNE .................................................................................................... "············ 39
CONCLUSIONS AND RECOMMENDATIONS ............................................................... 39
5.0 Introduction ............................................................................................................................. 39
5.1 Summary .................................................................................................................................. 39
5.2 Conclusion ............................................................................................................................... 40
5.3 Recommendations ................................................................................................................... 40
REFERENCES .............................................................................................................................. 42
APPENDICES ............................................................................................................................... 43
Appendix I: (Questionnaire) .......................................................................................................... 43
Appendix II: Gant chart ................................................................................................................. 47 ..
Appendix III: Budget ..................................................................................................................... 48
