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COMPONENT C.

LEARNERS CALA GUIDE

LEARNING AREA BUSINESS STUDIES

LEVEL UPPER SIX

SYLLABUS TOPIC. BUSINESS CONSTRAINTS

SYLLABUS SUBTOPIC. TAXATION

CALA TYPE. PEN AND PAPER

CALA TITLE. PROBLEMS OF TAXATION

COMPETENCIES

-Analysis

- Problem Solving

- Critical thinking

- Research Skills

- Illustration and Demonstration

BACKGROUND

The payment of tax is considered by entrepreneurs to have led to a disincentive effect on businesses.
The government however would want to raise revenue so as to desired levels for macro economic
objectives.

CALA DESCRIPTION

The CALA consist of three parts that is part A , part B and part C . The learner is expected to respond to
all sections.

PART A

Research on the types of taxes and their negative impacts on the operations of the business in your
local area. (20)

PART A
(I) Classify the negative impacts identified in two categories that is those caused by the charging of
indirect taxes and those associated with levying of direct taxes (6)

(II) Present the results obtained in Part A (I) above using an appropriate data presentation technique
(4).

PART C

Suggest the ways in which the government may undertake to assist firms in dealing with negative
impacts of taxation (10)

HOW YOU WILL BE ASSESSED

- producing relevant CALA guide as evidence of research(4)

- identify and explain different types of taxes (8)

- identification of at least 4 negative impacts of taxes , well explained.(8)

- classification of data (6)

- data presentation(4)

- identify at least five solutions well explained (10)

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