Much of businesses have been recognized as engines of economic growth, there has been poor performance of these businesses because of the high taxes imposed upon them. They pay I% of their tum over in Income Taxes without allowances for any deductions. This undermines their growth and perfonnance. This therefore made the researcher to carry out a research on the impact of Taxation on business perfo1mance. The research will be canied out in Arua district.
In order to do this, the researcher had used the available literature from Uganda Revenue Authority, the questionnaires' and interview guide in order to gather the relevant data from the concerned parties. The researcher basically laid emphasis on how businesses fund their operation, responses of the
businesses to Taxation, effects of Taxation on business pe1f01mance and the various fonns of Taxation
