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

Author

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  • Ismail Kintu
  • Faisal Buyinza
  • Yusuf Kiwala

Abstract

Using 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.

Suggested Citation

  • Ismail Kintu & Faisal Buyinza & Yusuf Kiwala, 2019. "Tax Administration and Entrepreneurial Performance: A Study of SMEs in Uganda," International Business Research, Canadian Center of Science and Education, vol. 12(12), pages 1-39, November.
    • Handle: RePEc:ibn:ibrjnl:v:12:y:2019:i:12:p:39
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    References listed on IDEAS

    as
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    2. Ms. Era Dabla-Norris & Florian Misch & Mr. Duncan Cleary & Munawer Khwaja, 2017. "Tax Administration and Firm Performance: New Data and Evidence for Emerging Market and Developing Economies," IMF Working Papers 2017/095, International Monetary Fund.
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    7. Suresh de Mel & David McKenzie & Christopher Woodruff, 2009. "Are Women More Credit Constrained? Experimental Evidence on Gender and Microenterprise Returns," American Economic Journal: Applied Economics, American Economic Association, vol. 1(3), pages 1-32, July.
    8. Oludele A. Akinboade, 2014. "Regulation, SMEs' Growth and Performance in Cameroon's Central and Littoral Provinces' Manufacturing and Retail Sectors," African Development Review, African Development Bank, vol. 26(4), pages 597-609, December.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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