The taxation act (2009) and financial performance of small and medium enterprises in central Equatoria state, South Sudan: a case study of custom market and Munuki market.

Nyilek, Edward Kalisto

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dc.contributor.author	Nyilek, Edward Kalisto
dc.date.accessioned	2024-05-15T08:57:10Z
dc.date.available	2024-05-15T08:57:10Z
dc.date.issued	2023-10-11
dc.identifier.citation	Nyilek, E. K. (2023) The taxation act (2009) and financial performance of small and medium enterprises in central Equatoria state, South Sudan: a case study of custom market and Munuki market, Nkumba University.	en_US
dc.identifier.uri	https://pub.nkumbauniversity.ac.ug/xmlui/handle/123456789/1164
dc.description	A Dissertation Submitted to the School of Social Sciences in Partial Fulfillment of the Requirements for the Award of the Degree of Masters of Arts in Public Administration and Management of Nkumba University.	en_US
dc.description.abstract	The study was set to examine the Taxation Act (2009) and financial performance of small and medium enterprises in South Sudan, using a case of Custom Market and Munuki Market. The study was guided by the following objectives: To establish whether Custom Market and Munuki Market comply with all Taxation Act (2009)to ensure effective financial performance. To establish whether taxation awareness and knowledge enhance financial performance of Custom Market and Munuki Market and to examine whether tax administration criteria improve financial performance of Custom Market and Munuki Market. The study used a population of 112 selected from Custom Market and Munuki Market and a sample of 88 respondents was selected using Neumann’s formula (2000). Cross sectional research design and descriptive were used and both quantitative and qualitative approaches of data collection were used. The used questionnaires, interview guide and documentary checklist to collect data from the field. Study finding revealed that R=.889a , R Square=.790 and Adjusted R Square=. 787; this indicates that the significance level was found and the hypothesis tested proved that there is a positive and significant relationship between Taxation Act (2009)and financial performance in Custom Market and Munuki Market. The study concluded that Custom Market and Munuki Market comply with all Taxation Act (2009)to ensure effective financial performance; taxation awareness and knowledge enhanced financial performance of Custom Market and Munuki Market and tax administration criteria improved financial performance of Custom Market and Munuki Market. The study recommends that the government of South Sudan, through policymakers should be able to align the tax systems or policies in order to conform to the environment specific production, importation, exportation, and performance needs for the SMEs. Through such measures, the taxation threshold will be bearable to the SMEs and this is likely to improve financial performance.	en_US
dc.language.iso	en	en_US
dc.publisher	Nkumba University	en_US
dc.subject	The taxation act (2009)	en_US
dc.subject	Financial performance	en_US
dc.subject	Small and medium enterprises	en_US
dc.subject	Central Equatoria State South Sudan	en_US
dc.subject	Custom market	en_US
dc.subject	Munuki market	en_US
dc.title	The taxation act (2009) and financial performance of small and medium enterprises in central Equatoria state, South Sudan: a case study of custom market and Munuki market.	en_US
dc.type	Thesis	en_US