Effect Of Tax On Performance Of The Small Scale Businesses In Bujumbura, Burunim

ABSTRACT The study investigated the effect of taxes on performance of small scale businesses in Bujumbura. The following objectives guided the study: i) to find out the effect of the tax mode of assessment on the performance of small scale businesses in Bujumbura; ii) to find out the effect of the tax mode of collection on the performance of small scale business in Bujumbura; and iii) to find out the effect of the legal tax penalties on the performance of small scale business in Bujumbura. The study used cross~sectiona1 research design. The target population was 1 60 business owners and manage…