The employment landscape in Uganda and across the globe has continued to change at an unprecedented rate. This has mostly manifested in employment shifts within and between sectors. A large share of...


Purpose
This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.


Design/methodology/approach
The study...

This study examines the firm level drivers of employment growth in East Africa in which they are categorized as firm specific, entrepreneur specific and business environment characteristics. Using a...

Purpose This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts…

This paper estimates the association between innovation and employment growth among manufacturing firms in Africa. The paper uses a cross-sectional World Bank Enterprise Survey dataset in which…

The purpose of this paper is to estimate both direct and indirect channels through which imported inputs spur exporting in the African manufacturing sector. Design/methodology/approach The authors…