ABSTRACT rhe purpose of the study was to examine multiple taxation and profitability of small scale business in Hoima Municipality, Mid-Western Uganda. The study was based on three specific bjectives; to find the effect of multiple taxation policy on the profitability of small scale businesses in Hoima Municipality, Mid-Western Uganda, to find out the effect of tax ~dministration on small business businesses Hoima Municz~ality, Mid-Western Uganda and to ~xamine the relationship between multiple taxation and profitability of small scale business 5usinesses in Hoima Municipality, Mid-Western Uganda. It was based on a descriptive survey ~lesign basing on the use ofqualitative and quantitative approaches that was adopted to examine he effect of multiple taxation and profitability of small scale business enterprises in I-Jo ima ~v[unicipality Mid-Western Uganda. Simple random sampling andpurposive sampling techniques were used in the study. Questionnaires were used to collect primary and secondary sources of ~lata from 50 out of 60 respondents, using simple random sampling. Data analysis was done ~isingfrequencies tables. Finally the report looked at the study results and gave the discussion of ~achJlnding. Therefore, here, data analysis, procedures and response rate are focused on. Then the findings and graphs inclusions and recommendations are presented. The findings on the first objective provided to find the effect of multiple taxation policy on the profitability ofsmall scale businesses in Hoima Municipality, Mid-Western Uganda. The study findings revealed that SSBs benefited people in Hoima Municipality; Mid-Western Uganda had a positive effect on the small business enterprises with 68% ofrespondents who strongly agreed and 20% agreed. According objective two, to find out the effect of tax administration on small business businesses Hoima Municipality, Mid- Western Uganda indicated that, the negative effect of tax administrations on profitability ofsmall business enterprises indicated that business premises are locked in case of failure to pay taxes and have greatly increased overtime by response of 68% and there are suggestions that the government has done to improve income tax administration and has greatly increased overtime by 59%,According to objective three, to examine the relationship between multiple taxation and profitability of small scale business businesses in Hoima Municipality, Mid-Western Uganda. On average that, multiple taxation policies in the business have led to increase in gross profit margin as indicated over by 73% strongly agreed and also multiple taxation helps in the growth ofthe business. Indicated that tax systems play an important role in encouraging growth, investment and innovation andfacilitating international trade and mobility. Conclusion, constructing appropriate indicators and setting an appropriate tax rate is challenging. It requires extensive analysis ofprofit margins and will usually be disputed by some in the business community. Small businesses are not necessarily small earners; rates need to be low enough to encourage firms at the upper end of the threshold to join the general system and low enough to encourage informal entrepreneurs to comply. Recommendation, as a way of reducing the burden ofincome taxes on SSBs the tax authority shouldfind a way ofassessing the tax, in that the profitability ofSSBs shouldpay early in the financial year in order to give enough time to the businesses to pay their dues rather than making an assessment and demand for payment spontaneously. The URA should improve awareness amongst the taxpayers of the need to pay taxes and how their tax liability is determined and the time process ofthe tax assessment.
