TAX COMPETENCIES, COMPLIANCE COSTS AND INCOME TAX COMPLIANCE AMONG SMEs IN UGANDA

BY

ANNET NAKIWALA 2007/HD10/11264U

A DISSERTATION SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENT S FOR THE AWARD OF THE DEGREE OF MASTER OF SCIENCE IN ACCOUNTING AND FINANCE OF MAKERERE UNIVERSITY

September, 2010

TAXCOMPETENCIES, COMPLIANCE COSTS & INCOME TAX COMPLIANCE

DECLARATION

I, Annet Nakiwala, declare that this dissertation is my own work and that it has never been presented for a degree award at any other university. Signature: ………………………………………… Date: ………………………………………………

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APPROVAL

This is to certify that this dissertation has been submitted in partial fulfillment of the requirement for the award of a Masters of Science degree in Accounting and Finance of Makerere University with my approval as University Supervisor.

Joseph Ntayi (PhD) Supervisor Signature: ………………… Date: ………………………

Arthur Sserwanga Supervisor Signature: ………………… Date: ……………………..

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TAXCOMPETENCIES, COMPLIANCE COSTS & INCOME TAX COMPLIANCE

DEDICATION

I dedicate this entire effort to my late Mother Gorreth Nabagereka. We miss you dearly.

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ACKNOWLEDGEMENTS Completion of this research has been a result of both direct and indirect support of many people to whom I owe acknowledgement. I owe profound gratitude to my supervisors Dr. Joseph Ntayi and Mr.
Arthur Sserwanga, for their constructive comments, suggestions and encouragement that made the production of this dissertation possible.

Sincere appreciation to my best friend and husband, Matthew Kalubanga Adyeri for the outstanding sacrifices he has made over time and the persistent support he has given me without which the contribution of this study to the existing body of knowledge