sample of research proposal in uganda

Academia.edu no longer supports Internet Explorer.

To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to  upgrade your browser .

Enter the email address you signed up with and we'll email you a reset link.

• We're Hiring!
• Help Center

Research proposal sample

Related Papers

Felicity Beringuela

Adaeze Chike-Okoli

Science Park Research Organization & Counselling

The study examined the academic performance of students in the compulsory courses in technical education during the transition period of first and second years of three years Nigeria Certificate in Education (NCE) Technical programme before choosing their disciplines in the third year. The study comprised of 237 students that consisted of Automobile, 22 academic sessions respectively. Data consisted of examination scores for 20 compulsory courses offered by the students and was analyzed with the arithmetic mean, one-way ANOVA and the Scheffe's test. The study established that, students in Electrical/Electronics discipline performed better than their counterparts who made Automobile, Building, Metalwork and Woodwork as their discipline, and the academic performance of the five groups of students differed significantly.

george fosuhene

Mujeeb O L A N R E W A J U Akinwale

This study was carried out to find out the impact of mobile phones on academic performance of secondary school students of both public and private schools in Ife East Local Government Area, state of Osun. The objectives are to find out the extent to which the use of mobile phones will affect students’ performance in secondary Schools and to compare performance of students using mobile phones in Public and Private Schools. The population consisted of two Schools in the Ife-East Area. Two Hundred students were selected from the two schools as respondents for this study. The instrument used for data collection was a validated structured questionnaire. Data collected were analysed using frequency counts, correlation, cross tabs, descriptive and ANOVA (Analysis of Variance). Major findings showed that Ninety Seven 97% of the secondary school students have access to mobile phones either through their parents, friends or personal. Meanwhile, some supported the fact that, they get their assignment done with the help of their mobile phones. Therefore, their performance is not significantly affected by their access to mobile phones. However, it was revealed that, the performance of the secondary schools students of both private and public has no significant difference (P>0.05). It was then recommended that, students needs to be re -orientated on the need to set their priorities right and be continuously informed on the positive and negative effects of their usage and of the problems deriving from the over-dependency and unregulated use of their mobile phones.

Idris Abdullahi

This research work was a comparative study of student's performance in mathematics among students from wealthy home and poor home background. The primary objective of this research was to investigate the influence of home background on academic performance of Minna Metropolis students in mathematics. The research methodology utilizes Spearman Correlation coefficient in the analysis and synthesizing of primary sources of data collected via questionnaire and Academic records, as well as diverse literature on the area of study. To test the hypotheses (1 and 2), the Spearman Correlation was applied to test if financial status of parents is significantly correlated with students' academic achievement in mathematics and if Parents educational background is significantly correlated with students' academic achievement in mathematics. However, the findings revealed that there is a significant relationship between Parent's financial status and students' achievement in mathematics and that there is a significant relationship between Parents educational background is significantly correlated with students' academic achievement in mathematics. It is therefore, recommended that, Schools should be provided with adequate books and facilities to bridge the gap between the rich and the poor in the society. This will give students from poor homes the opportunity to learn and improve on their performances; Parents should not allow their social status be a barrier to their children educational opportunities.

International Journal of Sciences and Research

Dr.Olukayode S O L O M O N Aboderin , Desmond Govender

The priority for educational stakeholders worldwide is the quality of students' academic performance. The variables that contribute effectively to the academic performance of students at all educational levels have been an issue of interest to stakeholders in education, trainers, policy makers, administrators and researchers. The purpose of this study was to critically examine the factors influencing academic performance of distance e-learners in a Nigerian university. This study adopted a quantitative approach. A questionnaire was used to collect data. The study was conducted in four selected study centres of the university and a total of 1,025 participants completed the survey-based questionnaire. The researcher used ANOVA to determine the effects of each of the factors on academic performance and the data was analysed using Statistical Package for Social Sciences (SPSS). The findings of this study indicated that there are seven factors which influence academic performance of distance e-learners. These are students' ICT literacy level, frequency of engagement with ICT, marital status, previous academic performance, hours spent on the Internet per day, hours spent on social media per day and family size. In addition, the findings indicated that family income and home background do not influence academic performance of distance e-learners. Based on the findings of the research, recommendations have been made which will assist Nigerian university policy makers and course developers with a view to improving the academic performance of distance e-learners.

Seng Sovath Legislation

The Cambodian government aims to promote students’ academic success in the country’s tertiary education. In order to reach this goal, it is important to explore possible potential factors that determine the educational attainment of Cambodian students. There has been no previous research on students’ academic success in Cambodian higher learning institutions, while this topic has been widely researched in the United States and some developed countries since the 1970’s. Accordingly, a number of research models have been developed by famous scholars to determine institutional factors which lead to the outcome of better academic performance in post secondary education. Therefore, this paper intends to conceptualize the academic experiences connected to existing institutional policies for contributing to the enhancement of students’ academic success in the specific context of Cambodian higher education institutions. In this paper, Astin’s theory (1984, 1993, 1999) and a Tinto’s theory (...

Zaibell Jane Jane

Advances in Social Sciences Research Journal

Benedict Osei-Owusu

RELATED PAPERS

IOSR Journals

Muhammad Ahmad

Tarik A Rashid

Amity International Journal of Teacher Education

Osaiga F Isibor

Grace Palen

Texila International Journal , Oluwafemi T E M I T A Y O Ilesanmi

Gbenga Adeyeye

Mohd Danial Afiq Bin Khamar Tazilah

Journal of Sociology

Gianni Zappalà , G. Considine

Educational Sciences: Theory & Practice

Noor-ul- Hadi

Daniel Yamoah Agyemang

umar salisu

innocent amaechi

Continental J. Arts and Humanities

Science and Education Development Institute (SEDInst)

Friday Oko ORJI, PhD

Livumbaze asige

Open Access Publishing Group

Olawale Owolabi

Journal of Education and Practice

Geremew Muleta

Fikadu Missew

Dr.Olukayode S O L O M O N Aboderin

casestudies journal

Silver Emerald International Schools

Johnson Okunbor

Wendell Glenn Sudaria

Amir Kabunga , Habiba corodhia Mohamed

shivolo rosalia

Jeah Rose Masla

Jemal Ayalew

International Journal of Inclusive Education

Emlyn Dodd , Sarah Ellis

Issues in Educational Research

Judith Gill

macrina fontejon

Valentine J Owan

•   We're Hiring!
•   Help Center
• Find new research papers in:
• Health Sciences
• Earth Sciences
• Cognitive Science
• Mathematics
• Computer Science
• Academia ©2023

Research Paper Guide

Writing Research Proposal

Research Proposal Writing - A Step-by-Step Guide

13 min read

Published on: Dec 9, 2017

Last updated on: Oct 30, 2023

People also read

Research Paper Writing - A Step by Step Guide

Research Paper Example - APA and MLA Format

Guide to Creating Effective Research Paper Outline

Interesting Research Paper Topics for 2023

How to Start a Research Paper - 7 Easy Steps

How to Write an Abstract - A Step by Step Guide

Learn How To Write A Literature Review In Simple Steps

Qualitative Research - Methods, Types, and Examples

8 Types of Qualitative Research - Overview & Examples

Qualitative vs Quantitative Research - Learning the Basics

Psychology Research Topics - 220+ Ideas

How to Write a Hypothesis In 7 simple Steps: Examples and Tips!

20+ Types of Research With Examples - A Detailed Guide

Understanding Quantitative Research - Types & Data Collection Techniques

230+ Sociology Research Topics & Ideas for Students

How to Cite a Research Paper - A Complete Guide

Excellent History Research Paper Topics- 300+ Ideas

How to Write a Research Methodology for a Research Paper

Share this article

If you're a student, you've probably heard about research proposals, but what are they exactly, and how do you write one without feeling overwhelmed?

A research proposal is a plan of your research paper that shows what you want to study, how you'll do it, and why it's important. 

But don't worry if it sounds a bit complicated at first; we're here to make it clear and straightforward.

In this guide, we'll break down research proposals into easy-to-understand steps. 

We'll explain how to structure your proposal, share examples, and tell you about common mistakes to avoid.

Let's begin!

Tough Essay Due? Hire Tough Writers!

On This Page On This Page

What is a Research Proposal? 

According to the research proposal definition, it is like a roadmap. It's a document that explains what you want to study, why it's important, and how you plan to do it. Think of it as your guidebook for conducting research.

How Long is a Research Proposal?

A research proposal typically ranges from 1,500 to 3,000 words in length for Bachelor’s or Master’s. However, the proposals for PhD dissertations are long and detailed due to their complexity when developing research strategies.

The precise length can vary depending on the academic institution, funding agency, or specific guidelines provided for your research proposal. 

Why Research Proposal is Important? 

A research proposal has different purposes, including: 

• Clarifying Intentions: It forces you to think about what you want to investigate and why it matters.
• Seeking Approval: In many academic settings, you need to get approval for your research. A well-written proposal is your ticket to gaining that approval.
• Funding Your Research: If you need financial support for your research, a proposal is often required. It helps funding organizations understand the value of your work.

Key Questions to Address in Your Research Proposal  

When crafting a research proposal, it's essential to address several key questions to ensure that your proposal is comprehensive and well-structured. 

Here are the fundamental questions to consider:

• What is Your Research Topic or Problem?

This question asks you to define the central issue or question that your research intends to explore. It's the starting point for your proposal and sets the stage for what you aim to investigate.

• Why is Your Research Important?

Here, you explain the significance of your research. You need to clarify why your study is relevant and what impact it may have on your field of study or on society as a whole.

• What is Your Research Objective or Hypothesis?

You should state what you intend to achieve or discover through your research. If applicable, you can also provide a hypothesis, which is a tentative answer to your research question.

• What Previous Research Exists?

This involves conducting a brief literature review to identify existing research related to your topic. You should outline what has been studied before and highlight any gaps or unanswered questions that your research addresses.

• What is Your Research Methodology?

Here, you describe the methods and techniques you plan to use in your research. You need to be specific about how you will collect and analyze data, which is crucial for evaluating the validity of your study.

• What Are the Expected Outcomes?

This question asks you to outline the expected results or findings of your research. What do you hope to discover, prove, or contribute to your field? It provides a preview of the potential impact of your study.

Research Proposal Format

The components of a research proposal included in the format are explained in detail below.

In a research proposal, the title page is the very first section, serving as the cover page for your document.

It typically includes the following essential elements:

• Main Title of the Research Work
• Student's Name
• Supervisor's Name
• Institution and Department

Abstract and Table of Contents

In a research proposal, the abstract is a concise summary of your research proposal, providing a snapshot of its key elements. Keep the abstract brief, typically within 250 words, and include:

• A concise statement of your research topic and its significance.
• A brief overview of your research objectives or questions.
• A summary of your research methodology.
• The expected outcomes or contributions of your study.

The table of contents is a structured outline of your research proposal's contents. It acts as a roadmap, aiding readers in navigating the document efficiently. A well-organized table of contents typically includes:

• Section headings and subheadings.
• Page numbers for each section.
• A clear hierarchy that reflects the document's structure.

A well-structured research proposal outline is a way to organize your ideas before writing a research paper. It will decide what headings and subheadings the research paper will have.

Research Paper Introduction

The introduction of your research paper serves as a concise and compelling entry point for your readers. It should include:

• Introduction of the Topic: Briefly introduce the subject matter and what readers can expect from your paper.
• Main Research Problem: Clearly state the central research question or problem you are addressing.
• Background of the Issue: Provide context by explaining the importance of the problem and any gaps in existing research.
• Methodology: Mention the research methods you've employed.
• Significance: Explain why your research matters and its potential impact.
• Future Plan: Conclude with an overview of your paper's structure and research objectives.

Background and Significance

This section provides essential context and rationale for your research:

• State the Problem: Clearly define the research problem and its complexities.
• Rationale of the Study: Explain why your research is important and its relevance within your field.
• Critical Issues Addressed: Specify the key issues your research aims to resolve.
• Research Methodology: Briefly describe your chosen methods and data sources.
• Scope Clarification: Define the research boundaries to outline what you will and won't cover.
• Key Term Definitions: Provide concise explanations of any specialized terms or concepts.

Literature Review 

A comprehensive literature review in a research proposal is important. It is a thorough analysis of literature sources that are relevant to the research topic. A strong review aims to convince readers about the valuable contribution to the existing knowledge by giving information.

Key Elements of a Literature Review 

Here are the 5 C’s that can make up a literature review.

• Cite: Reference relevant sources to acknowledge previous research.
• Contrast: Highlight differences among theories or findings.
• Compare : Identify similarities and shared insights.
• Connect: Explain how your research builds upon prior work.
• Critique: Assess the strengths and weaknesses of previous studies.

By using them, compare and contrast the main theories and methods. Also, identify the strengths and weaknesses of the different approaches while writing a literature review. 

Research Design and Methods 

In this section, you outline the overall strategy and research proposal steps you'll take to address your research questions. 

The key is not just listing methods but demonstrating why your chosen method is the most suitable approach to answer your questions.

The below table will help you identify the methodology in a research proposal.

Hypothesis 

A hypothesis is a critical initial step in defining the purpose of your research. It not only provides a clear objective for researchers but also helps readers understand the essence of your study. 

Well-crafted hypotheses streamline the research process, making it more efficient.

Key Questions to Consider When Formulating a Hypothesis 

• What Will be the Research Outcome Concerning the Theoretical Framework and Assumptions?

Define the expected outcome of your study in relation to the theoretical framework and underlying assumptions you've established.

• What Suggestions Could Arise from Research Outcomes?

Anticipate potential recommendations or suggestions that might emerge from the results of your research.

• How Will Results Contribute to the Natural Workplace Setting?

Consider how the research outcomes might impact or enhance the natural dynamics of a workplace or relevant setting.

• Will the Outcomes Contribute to Social and Economic Issues?

Assess whether your research results have implications for broader social or economic problems.

• How Will the Outcomes Influence Policy Decisions?

Explore how your research findings could inform or influence policy decisions at various levels.

• How Can Research Benefits Extend to Individuals or Groups?

Identify the potential benefits that your research might offer to individuals or specific groups within society.

• What Aspects Can Be Improved as a Result of Your Study?

Determine the areas or practices that could be enhanced based on the findings of your research.

• How Will Study Outcomes be Implemented in the Future?

Consider the practical application and implementation of your research outcomes in the future.

The primary purpose of the discussion is to analyze the significance of your findings in the context of the research problem. 

Additionally, this section explores new and promising insights that can guide future research studies.

• Highlight Frameworks: Emphasize the frameworks that guided your study.
• Examine Significance: Analyze the importance of your findings in addressing the research problem.
• Connect to Introduction: Maintain alignment with your research's purpose and introduction.
• Present Fresh Insights: Share new insights that emerged from your study.
• Propose Future Research: Suggest directions for future studies based on your research.

Research Paper Conclusion

The conclusion serves as a concise summary of your entire research study, highlighting its significance and importance. 

It should be a brief section, typically comprising one to two paragraphs, focusing on:

• Purpose of the Research Study: Clarify why your research study was conducted and what overarching questions it sought to address.
• Advancement of Existing Knowledge: Emphasize how your research contributes to the current body of knowledge in your field or area of study.
• Relation to Theory or Hypothesis: Discuss how your research aligns with the theoretical framework or hypothesis you proposed earlier in the paper.
• Benefits to Scholars: Consider how your research findings might benefit other scholars, researchers, or practitioners in your field.
• Prospects for Future Implications: Conclude by highlighting the potential implications of your study for future research or practice.

A research proposal formatting must include proper citations for every source that you have used. Similarly, the referencing list should also contain full publication details. 

A standard paper proposal has two kinds of citations.

• References - Only list the sources you have used in the proposal.
• Bibliography - List sources used along with other additional citations that you have studied to conduct the research.

Always choose the specific citation formats required by the professors. It includes APA, MLA, and Chicago. 

Paper Due? Why Suffer? That's our Job!

Research Proposal Examples

Have a look at the sample research proposal for a better understanding.

APA Research Proposal

Student Research Proposal Example

Research Proposal Sample

Research Proposal Template

Research Proposal on Covid 19

Research Proposal Topics

Here are some considerations and examples to inspire your research proposal topics:

• The Impact of Technology on Remote Work Productivity
• Gender Disparities in STEM Education
• Climate Change Adaptation Strategies for Urban Areas
• Mental Health and Social Media Use
• The Role of Artificial Intelligence in Healthcare
• Cultural Heritage Preservation in the Digital Age
• The Economics of Sustainable Agriculture
• Online Learning and Student Engagement
• Psychological Resilience in the Face of Natural Disasters
• Exploring Ethical Implications of Genetic Engineering

Mistake to Avoid when Writing a Research Proposal 

When crafting your research proposal, it's crucial to steer clear of common pitfalls that can hinder the quality and effectiveness of your proposal. Here are some key mistakes to avoid:

• Lack of Clarity: Failing to clearly articulate your research questions, objectives, and methodology can lead to confusion among readers.
• Insufficient Literature Review: Neglecting a comprehensive review of existing research can result in a lack of context and relevance for your study.
• Overly Ambitious Scope: Trying to tackle too broad a topic within the constraints of a research proposal can lead to unrealistic expectations and an unfocused study.
• Weak or Absent Justification: Failing to explain the significance and relevance of your research can undermine its credibility.
• Inadequate Methodology: A poorly defined research methodology can raise doubts about the validity and reliability of your study.
• Ignoring Ethical Considerations: Neglecting ethical considerations can have serious consequences for your research and its approval.
• Neglecting Proofreading and Editing: Typos, grammatical errors, and formatting issues can detract from the professionalism of your proposal.

In conclusion, crafting a well-structured and compelling research proposal is an essential step in your academic journey. We've provided you with a complete format guide and useful templates to help you get started. Remember, a strong research proposal is the foundation for a successful research project.

If you find yourself needing further assistance in your academic pursuits don't hesitate to reach out to us. Our best paper writing service is here to assist you every step of the way, ensuring your academic success.

So, contact our research proposal writing service and make your academic dreams a reality!

Nova A. (Literature, Marketing)

Nova Allison is a Digital Content Strategist with over eight years of experience. Nova has also worked as a technical and scientific writer. She is majorly involved in developing and reviewing online content plans that engage and resonate with audiences. Nova has a passion for writing that engages and informs her readers.

Paper Due? Why Suffer? That’s our Job!

Keep reading

We value your privacy

We use cookies to improve your experience and give you personalized content. Do you agree to our cookie policy?

Website Data Collection

We use data collected by cookies and JavaScript libraries.

Are you sure you want to cancel?

Your preferences have not been saved.

Theses and Dissertations (Masters & PhD)

• By Issue Date

Search within this community and its collections:

Collections in this community

• Business and Management Research Papers from the School of Business and Management
• Commercial Industrial Art & Design Research Papers from the School of Commercial Industrial Art & Design
• Computing and Informatics Research Papers from the School of Computing and Informatics
• Education Research Papers from the School of Education
• Law Research Papers from the School of Law
• Sciences Research Papers from the School of Sciences
• Social Sciences Research Papers from the School of Social Sciences

Recent Submissions

• Effectiveness of School Based Health Clinics on Utilization of Sexual and Reproductive Health Services Among School Girls Aged 15-19 Years in Uganda: Cluster Randomized Trial  Gloria Kasozi Kirungi, Frank Pio Kiyingi, Miph Musoke and Julius Kasozi ( JOURNAL OF CLINICAL AND MEDICAL CASE REPORTS , 2020-05 ) Background: Sexual and reproductive needs among adolescents remain largely unmet in Uganda, this coupled with poor access and utilization of adolescent sexual and reproductive health services among secondary school girls ...
• Effectiveness of School Based Reproductive Health Services on Prevention of Adolescent Pregnancy among School Girls Aged 15-19 years in Uganda: Cluster Randomized Trial  Gloria Kasozi Kirungi, Frank Pio Kiyingi, Miph Musoke, Julius Kasozi ( 2020-06 ) The prevalence of adolescent pregnancy has remained high (25%) in Uganda for the last 10 years despite the implementation of numerous prevention programs. The limited access and availability of comprehensive reproductive ...
• Compliance to Recommended Humanitarian Sphere Standards of Sanitation by the Facilities in Bidibidi Refugee Settlement Located in Yumbe District, Uganda  Alex, Barakagira ; Zaitun, Bako ; Ameria, Nabukonde ( 2022 ) Apposite sanitation is very essential for the community health, for it lowers the rate of morbidity and severity of diseases like diarrhea, dysentery and typhoid among others. In Uganda's Bidibidi refugee camp, research ...
• Participation of stakeholders in the design, implementation and evaluation of secondary school reform programmes in Uganda  Herbert, Ssekandi ( 2007 )
• Factors affecting vocational education in Uganda : A case study of Wakiso district  Sekandi, Herbert ( Nkumba University , 2006-02 )
• Financial management practices and financial performance of commercial banks in Uganda: a case study of Centenary Bank, Mapeera Branch  Nabikindu, Oliver ( Nkumba University , 2022-01 ) The study examined the contribution of financial management practices on financial performance of commercial banks in Uganda basing on a case study of Centenary Bank, Mapeera Branch. It was guided by three objectives i) ...
• Internal auditing and financial performance of savings and credit cooperatives (SACCOS) in uganda: A case study of Wazalendo Sacco – Entebbe Branch  Unknown author ( Nkumba University , 2022-02 ) The study is about internal auditing and financial performance in SACCOs in Uganda, using a case study of Wazalendo SACCO –Entebbe Branch. The study focused on three (3) specific objectives: To establish whether internal ...
• Organizational structures and service delivery in local governments in Uganda: A case study of Entebbe Municipal Council  Tabu, Augustine ( Nkumba University , 2022-02 ) The study was about the organizational structures and service delivery in Local Governments in Uganda focusing on Entebbe Municipal Council. This was guided by objectives namely, to identify the administration and management ...
• Organizational structures and service delivery in local governments in Uganda: A case study of Entebbe Municipal Council  Tabu, Augustine ( Nkumba University , 2022-02 ) The study is important because in Uganda, local government plays an important role in ensuring that the public services are accessible to all the people in their areas of jurisdiction.
• Logistics management and performance of government agricultural development programmes in Uganda: A case study of Kalangala Oil Palm Growers Trust  Kyogula, Roy ( Nkumba University , 2022-01 ) Every company aims at gaining part in the growing global market and taking advantage of the advancement in technology which calls for the need for logistics management in operations to increase immensely as it has been ...
• Training and employee performance in private hospitals in Uganda: A case of Kisubi Hospital  Kitone, Emmanuel ( Nkumba University , 2022-02 ) The study aimed at establishing the contribution of training to employee’s performance of Private Hospitals using its Kisubi Hospital ant it based on the following objectives; To establish the contribution of on the job ...
• Urbanization and solid waste management in Kampala Metropolitan Area: A case study of Bwaise-11 Parish, Kawempe Division  Kibanda, Noah ( Nkumba University , 2022-01 ) The study examinedthe relationship between Urbanization and Solid Waste Management in Bwaise II. It was guided by three objectives, to examine how urbanization influences solid waste accumulation in Bwaise II, to assess ...
• The effect of inventory management and control on the performance of non-governmental organizations (NGOS) in South Sudan: A case study of Save the Children International  Kenyi, P. Abraham ( Nkumba University , 2022-01 ) The study examined the effect of inventory management and control on the performance of NGOs in South Sudan, a case study of Save the Children International. The specific objectives of the study were to establish the effects ...
• Company acquisition and financial performance in the telecommunications industry : A case study of Echotel Communication Proprietary Uganda Limited  Kapaska, Merone ( Nkumba University , 2022-01 ) The study examined the influence of company acquisition on financial performance in the telecommunications industry in Uganda and focused on Echotel Proprietary Uganda Limited as a case study of. It was guided by three ...
• An assessment of performance management systems on employee performance in local government: A case of Rakai District  Kizza, K. Robert ( Nkumba University , 2021-11 ) The study aimed atassessing the Performance Management Systems on Employee Performance in Local Government a case of Rakai District. The specific objectives of the study were; to examine the relationship between training ...
• Agency banking and financial performance of commercial banks in Uganda: A case study of Centenary Bank  Kamya, Moses ( Nkumba University , 2022-02 ) The study was set to examine the agency banking and financial performance in commercial banks in Uganda, using Centenary Bank as a case study. The study focused on three specific objectives: To establish whether agency ...
• Uganda’s refugee policy (2006) and enhancement of national security: A case of Pagirinya Refugee Settlement, Adjumani District  Muheire, Kenneth ( Nkumba University , 2021-08 ) Historically, human beings from the earliest societies to the present time have been and have continued to migrate from their homes or countries of origin for different reasons. These reasons range from economic to fleeing ...
• Involuntary resettlement and livelihood challenges faced by project affected persons in Kasenyi industrial area, Ngwedo Sub County- Buliisa District, Uganda  Ogwang, Francis ( Nkumba University , 2022-02 ) This study sought to investigate “Involuntary Resettlementand Livelihood Challenges of Project Affected Persons in Kasenyi Oil Industrial Area, Ngwedo Sub County, Buliisa District, Uganda”. The inspiration was to explore ...
• Budgeting and financial performance in public hospitals of Uganda: A case study of Soroti Referral Hospital  Ekaru, Moses ( Nkumba University , 2022-01 ) The study was set to examine how budgeting improve financial performance in public hospitals in Uganda, focusing on Soroti Referral Hospital as a case study. The study was based on three objectives: To establish whether ...
• Contract management and contractor’s performance in Uganda’s public sector: A case study of Ministry of Trade, Industry and Cooperatives  Bwandasa, Fred ( Nkumba University , 2022-01 ) The study is to examine the relationship between contract management and contractors’ performance in Ministry of Trade, Industry and Cooperatives in Uganda. It was guided by three objectives i)To examine the relationship ...

Search DSpace

All of dspace.

• Communities & Collections

This Community

• Matthias, Senfuka (2)
• Tabu, Augustine (2)
• Abaas E., Lutaaya (1)
• Abas I., Abdulle (1)
• Abdirazak Farah, Yusuf (1)
• Abdu L. Matovu (1)
• Abdul L., Sekabira (1)
• Abdullahi, Mustapha S. (1)
• Abel A., Sama (1)
• Addisalem, Tsegaye (1)
• ... View More
• Financial performance (8)
• Motivation (8)
• Performance (6)
• South Sudan (6)
• Management (5)
• Security (5)
• Employee performance (4)
• National security (4)
• Secondary schools (4)

Date Issued

• 2020 - 2022 (77)
• 2010 - 2019 (139)
• 2006 - 2009 (2)

Has File(s)

Subscribe to our Free Newsletter

Sample Project Background- Uganda

By: Sajana Bhadel

The   project background  is an important part of every  proposal . It can be very similar to the  project rationale  or the  project justification . It shows your donor that you did your homework and that your project is planned well. But where can you get the information and data for your project background? And how does one actually look like? Here you have an example project background for Uganda that you can use as a blueprint. You can copy it and adjust it for your own purposes.

If you are planning or working in Uganda then you are welcome to use this blueprint of a project background of Uganda. Be sure to add more specific information about your own project though, and add other relevant data according to the region and place.

Project Background of Uganda

Uganda is a country which is located in East Africa. It shares borders with the Democratic Republic of the Congo (DRC), Kenya, Rwanda, Sudan and Tanzania. Uganda lies at the edge of the Equator. The Lake Victoria is the major attraction of Uganda.

Uganda got the independence on October 9 th in 1962 from the British Empire after 72 years of struggle. It is one of the economically struggling nations in Africa. The average economic growth remains 3.5% per year. The country is mostly plateau with some rolling hills and low mountains. The population in Uganda is 39,570,125 where the number of population in rural and urban areas is 76.2% and 23.8% respectively. The fertility rate of the nation is 5.71 births per woman.

The ratio of child mortality is 56.1 per 1000 live births, the ratio of maternal mortality is 343 per 100,000 live births. About 21.4% of the population is still living below the poverty line. The literacy rate is 78.4% with 10 years of schooling on average. The life expectancy is only 55.9 years.

The annual growth of Uganda is 3.5 percent annually in 2017/2018. Poverty has become a major challenge for the smooth development of the nation. The GDP of Uganda counted as $26.39 billion where Agriculture only contributes 25.8% of GDP and Industry contributes 23.2%. Services contribute 51% to the GDP. About 12 % of children under 5 years are suffering from malnutrition.

According to  Transparency International Organisation , Uganda remains one of the most corrupt countries ranking 151 among 180 countries in the entire world. In the UNDP  Human Development Reports, Uganda ranks 163th, with high gender inequality.

HIV/AIDS has become a severe problem in Uganda. The World Health Organization reports that more than 6.2% of adults are suffering from HIV/AIDS. About 1.2 million people aged 15 to 64 live with HIV in Uganda.

If you are looking for more information then there are other sources that you could use like the  OECD ,  World Bank  or the  UN . Unless otherwise indicated, the data was retrieved from the  CIA World Factbook .

Country: Uganda

Source:  CIA World Factbook  (unless otherwise indicated)

Demographics

• Population: 39,570,125
• Density: 213.579 per sq.km.  ( World Bank )
• Area (Rural/ Urban) – 76.2% Vs. 23.8%
• Under poverty line: 21.4%
• Literacy rate- 78.4%
• Average years of schooling- 10 years
• Average years of schooling male vs. female- 10/10
• Average life expectancy- 55.9 years
• Child mortality – 56.1 deaths/1,000 live births
• Maternal mortality- 343 deaths/100,000 live births
• Stunting/Malnourishment in children- 12 %
• Fertility rate – 5.71 children born/woman
• Most important sectors- Agriculture, Oil, and Mining
• GDP – $ 26.39 billion
• Unemployment rate- 9.4%
• % of the forested area- 14.5 % ( CIA World Factbook )
• Number of National Parks- 10 National parks –  National Parks
• Human Development Index – 163
• Corruption Rank– 151/180
• Ease of Doing Business –  122 among 190 countries

Find More Samples and Templates for NGOs

About the author.

Sajana Bhadel is a President of Girls Empowered by Travel-Nepal since 2015. As a professional social worker, she has long been involved in interventions at different phases of program planning, administration, and logistics, monitoring, and evaluation of program sustainability processes and community ownership. She holds the Master Degree in Economics.

What about proposals for seeking grants to local governments especially in natural resources ( forest and landscape restoration, environment management

Dear Niwagaba, in coming weeks we will be posting more sample proposal dedicated to sectors you mentioned. So stay Tuned. For now, may be this article about finding Government Donors Using FFN would also be helpful for you

This is a very good project background. I have loved it.

Dear Kaleebu: We are very glad that our content is helpful for you.

Nice, very helpful

Thank you Trichard.

This is a great piece about Uganda. However, I worked in the humanitarian sector with the Refugees in particularly the WASH sector. This piece has not endeavored to analyze the Water, Sanitation and Hygiene situation in the country. There are so many CBOs that could develop proposals for the urban poor especially those in the slum areas where the WASH situations are so dire. Actually am looking towards developing a proposal as regards that.

Dear Anthony, Thank you for your insight. We are glad that you like the article. It is true that Uganda has WASH problem and grassroots NGOs/CBOs are working on it. In this sample background we only included selected information, but of course there are many more details that could be included as well. In coming weeks we will publish similar sample backgrounds more specific to different topics, so stay tuned!

Interesting Background. Would the such a proposal background work for CSO’s which are seeking for finances to carry out voter & civic education in Uganda.

Hello Abaho,

Glad to know that you found this article helpful! You can modify the sample of project background as per need.

Thanks a lot but how about if I want to write my proposal. Can I have some e-mails I can send them and a sample of the proposal

Dear Kahwa,

I am glad you found this article helpful! Yes, you can use this sample project background for your proposal and modify it as per need. Unfortunately, proposalsforNGOs is an online site and does not provide a sample of proposals. However, we will be publishing all of our expert advice daily to this site. So subscribe to our newsletter and check back regularly for more free resources!

This is really helpful, thank u so much .

•   UMU-IR Home

Thesis and Dissertations

By Issue Date Authors Titles Subjects

Search within this community and its collections:

Sub-communities within this community

Advancement and development [1], faculty of agriculture [1], faculty of business administration and management [18], faculty of education [6], faculty of health science [1], faculty of science [27], faculty of the built environment [2], institute of ethics [49], institute of languages and communication studies [2], mother kevin postgraduate medical school [1], school of arts and social sciences [15], school of postgraduate studies and research [2], recent submissions.

Evaluating the Effectiveness of Different Biorationals and Acaricide on Ticks Control in Cattle 

Culture, Resources and the Gun in the Violent-Conflict Expression: 

The Influence of Secondary School Environment on Students’ Academic Performance in Uganda Certificate of Education (UCE) Examinations for Students with First Grades in Primary Leaving Examinations (PLE) in Lyantonde District 

Predisposing Factors of Caesarean Section Rates in Private-NotFor-Profit Healthcare Facilities: A Study of St. Joseph’s Hospital _ Kitovu 

Agency within Crevices of Subordination: Female Teacher Educators’ Gendered Lived Experiences in Uganda 

Financial resourcing mechanisms and the management of private universities in Uganda: a case study of Uganda Martyrs’ University- Nkozi. 

Beyond a focus on textbooks: Negotiating English language and physics gendered textbook constructions in Ugandan secondary school classrooms 

Short term poor outcome determinants of patients with traumatic pelvic fractures: a crossectional study at three private not for profit hospitals of Nsambya, Lubaga and Mengo. 

Mathematical Models for Influenza a Virus and Pneumococcus: Within-Host and Between-Host Infection 

Households’ Latrine Status in Fishing Communities of Malongo and Jagusi Sub Counties, Mayuge District 

An intranet based police service desk 

Goal Models Vs Five Forces Models: A Comparative Study of Strategic Analyses 

Influence of Teachers and School Environment on Students’ Academic Motivation and Performance in Chemistry in Kabarole District 

Utilization of Information Communication Technology in Selected Secondary Schools: A Case Study of Buikwe District, Uganda. 

Examining the Contribution of Microfinance Institutions to the Development of Commercial Agriculture in Ntungamo District: A Case Study of Finance Trust Bank in Ntungamo Sub-County. 

Factors Affecting Government in the Delivery of Health Services at Wakiso Health Centre, Wakiso District. 

Solid Waste Management Practices and their Impact on the Urban Environment in Kampala City: A Case Study of Mulago iii, Kawempe Division. 

Capacity Building a Strategy towards Translating Financial Services of Finance Trust into Improved Livelihoods in Kumi Town Council, Kumi District. 

Assessing the Contribution of Informal Cross-Border Trade to Household Poverty Reduction in Malaba Town Council, Tororo District. 

Capacity of Health Facilities in Kisoro District to Manage Patients with Physical and Sensory Disabilities. 

Research Proposal Example/Sample

Detailed Walkthrough + Free Proposal Template

If you’re getting started crafting your research proposal and are looking for a few examples of research proposals , you’ve come to the right place.

In this video, we walk you through two successful (approved) research proposals , one for a Master’s-level project, and one for a PhD-level dissertation. We also start off by unpacking our free research proposal template and discussing the four core sections of a research proposal, so that you have a clear understanding of the basics before diving into the actual proposals.

• Research proposal example/sample – Master’s-level (PDF/Word)
• Research proposal example/sample – PhD-level (PDF/Word)
• Proposal template (Fully editable) 

If you’re working on a research proposal for a dissertation or thesis, you may also find the following useful:

• Research Proposal Bootcamp : Learn how to write a research proposal as efficiently and effectively as possible
• 1:1 Proposal Coaching : Get hands-on help with your research proposal

FAQ: Research Proposal Example

Research proposal example: frequently asked questions, are the sample proposals real.

Yes. The proposals are real and were approved by the respective universities.

Can I copy one of these proposals for my own research?

As we discuss in the video, every research proposal will be slightly different, depending on the university’s unique requirements, as well as the nature of the research itself. Therefore, you’ll need to tailor your research proposal to suit your specific context.

You can learn more about the basics of writing a research proposal here .

How do I get the research proposal template?

You can access our free proposal template here .

Is the proposal template really free?

Yes. There is no cost for the proposal template and you are free to use it as a foundation for your research proposal.

Where can I learn more about proposal writing?

For self-directed learners, our Research Proposal Bootcamp is a great starting point.

For students that want hands-on guidance, our private coaching service is recommended.

Psst… there’s more!

This post is an extract from our bestselling Udemy Course, Research Proposal Bootcamp . If you want to work smart, you don't want to miss this .

You Might Also Like:

I am at the stage of writing my thesis proposal for a PhD in Management at Altantic International University. I checked on the coaching services, but it indicates that it’s not available in my area. I am in South Sudan. My proposed topic is: “Leadership Behavior in Local Government Governance Ecosystem and Service Delivery Effectiveness in Post Conflict Districts of Northern Uganda”. I will appreciate your guidance and support

GRADCOCH is very grateful motivated and helpful for all students etc. it is very accorporated and provide easy access way strongly agree from GRADCOCH.

I am at the stage of writing my thesis proposal for a masters in Analysis of w heat commercialisation by small holders householdrs at Hawassa International University. I will appreciate your guidance and support

Submit a Comment Cancel reply

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

• Print Friendly

Have a language expert improve your writing

Run a free plagiarism check in 10 minutes, generate accurate citations for free.

• Knowledge Base
• Starting the research process
• How to Write a Research Proposal | Examples & Templates

How to Write a Research Proposal | Examples & Templates

Published on October 12, 2022 by Shona McCombes and Tegan George. Revised on June 13, 2023.

A research proposal describes what you will investigate, why it’s important, and how you will conduct your research.

The format of a research proposal varies between fields, but most proposals will contain at least these elements:

Introduction

Literature review.

• Research design

Reference list

While the sections may vary, the overall objective is always the same. A research proposal serves as a blueprint and guide for your research plan, helping you get organized and feel confident in the path forward you choose to take.

Table of contents

Research proposal purpose, research proposal examples, research design and methods, contribution to knowledge, research schedule, other interesting articles, frequently asked questions about research proposals.

Academics often have to write research proposals to get funding for their projects. As a student, you might have to write a research proposal as part of a grad school application , or prior to starting your thesis or dissertation .

In addition to helping you figure out what your research can look like, a proposal can also serve to demonstrate why your project is worth pursuing to a funder, educational institution, or supervisor.

Research proposal length

The length of a research proposal can vary quite a bit. A bachelor’s or master’s thesis proposal can be just a few pages, while proposals for PhD dissertations or research funding are usually much longer and more detailed. Your supervisor can help you determine the best length for your work.

One trick to get started is to think of your proposal’s structure as a shorter version of your thesis or dissertation , only without the results , conclusion and discussion sections.

Download our research proposal template

Prevent plagiarism. Run a free check.

Writing a research proposal can be quite challenging, but a good starting point could be to look at some examples. We’ve included a few for you below.

• Example research proposal #1: “A Conceptual Framework for Scheduling Constraint Management”
• Example research proposal #2: “Medical Students as Mediators of Change in Tobacco Use”

Like your dissertation or thesis, the proposal will usually have a title page that includes:

• The proposed title of your project
• Your supervisor’s name
• Your institution and department

The first part of your proposal is the initial pitch for your project. Make sure it succinctly explains what you want to do and why.

Your introduction should:

• Introduce your topic
• Give necessary background and context
• Outline your  problem statement  and research questions

To guide your introduction , include information about:

• Who could have an interest in the topic (e.g., scientists, policymakers)
• How much is already known about the topic
• What is missing from this current knowledge
• What new insights your research will contribute
• Why you believe this research is worth doing

Receive feedback on language, structure, and formatting

Professional editors proofread and edit your paper by focusing on:

• Academic style
• Vague sentences
• Style consistency

See an example

As you get started, it’s important to demonstrate that you’re familiar with the most important research on your topic. A strong literature review  shows your reader that your project has a solid foundation in existing knowledge or theory. It also shows that you’re not simply repeating what other people have already done or said, but rather using existing research as a jumping-off point for your own.

In this section, share exactly how your project will contribute to ongoing conversations in the field by:

• Comparing and contrasting the main theories, methods, and debates
• Examining the strengths and weaknesses of different approaches
• Explaining how will you build on, challenge, or synthesize prior scholarship

Following the literature review, restate your main  objectives . This brings the focus back to your own project. Next, your research design or methodology section will describe your overall approach, and the practical steps you will take to answer your research questions.

To finish your proposal on a strong note, explore the potential implications of your research for your field. Emphasize again what you aim to contribute and why it matters.

For example, your results might have implications for:

• Improving best practices
• Informing policymaking decisions
• Strengthening a theory or model
• Challenging popular or scientific beliefs
• Creating a basis for future research

Last but not least, your research proposal must include correct citations for every source you have used, compiled in a reference list . To create citations quickly and easily, you can use our free APA citation generator .

Some institutions or funders require a detailed timeline of the project, asking you to forecast what you will do at each stage and how long it may take. While not always required, be sure to check the requirements of your project.

Here’s an example schedule to help you get started. You can also download a template at the button below.

Download our research schedule template

If you are applying for research funding, chances are you will have to include a detailed budget. This shows your estimates of how much each part of your project will cost.

Make sure to check what type of costs the funding body will agree to cover. For each item, include:

• Cost : exactly how much money do you need?
• Justification : why is this cost necessary to complete the research?
• Source : how did you calculate the amount?

To determine your budget, think about:

• Travel costs : do you need to go somewhere to collect your data? How will you get there, and how much time will you need? What will you do there (e.g., interviews, archival research)?
• Materials : do you need access to any tools or technologies?
• Help : do you need to hire any research assistants for the project? What will they do, and how much will you pay them?

If you want to know more about the research process , methodology , research bias , or statistics , make sure to check out some of our other articles with explanations and examples.

Methodology

• Sampling methods
• Simple random sampling
• Stratified sampling
• Cluster sampling
• Likert scales
• Reproducibility

 Statistics

• Null hypothesis
• Statistical power
• Probability distribution
• Effect size
• Poisson distribution

Research bias

• Optimism bias
• Cognitive bias
• Implicit bias
• Hawthorne effect
• Anchoring bias
• Explicit bias

Once you’ve decided on your research objectives , you need to explain them in your paper, at the end of your problem statement .

Keep your research objectives clear and concise, and use appropriate verbs to accurately convey the work that you will carry out for each one.

I will compare …

A research aim is a broad statement indicating the general purpose of your research project. It should appear in your introduction at the end of your problem statement , before your research objectives.

Research objectives are more specific than your research aim. They indicate the specific ways you’ll address the overarching aim.

A PhD, which is short for philosophiae doctor (doctor of philosophy in Latin), is the highest university degree that can be obtained. In a PhD, students spend 3–5 years writing a dissertation , which aims to make a significant, original contribution to current knowledge.

A PhD is intended to prepare students for a career as a researcher, whether that be in academia, the public sector, or the private sector.

A master’s is a 1- or 2-year graduate degree that can prepare you for a variety of careers.

All master’s involve graduate-level coursework. Some are research-intensive and intend to prepare students for further study in a PhD; these usually require their students to write a master’s thesis . Others focus on professional training for a specific career.

Critical thinking refers to the ability to evaluate information and to be aware of biases or assumptions, including your own.

Like information literacy , it involves evaluating arguments, identifying and solving problems in an objective and systematic way, and clearly communicating your ideas.

The best way to remember the difference between a research plan and a research proposal is that they have fundamentally different audiences. A research plan helps you, the researcher, organize your thoughts. On the other hand, a dissertation proposal or research proposal aims to convince others (e.g., a supervisor, a funding body, or a dissertation committee) that your research topic is relevant and worthy of being conducted.

Cite this Scribbr article

If you want to cite this source, you can copy and paste the citation or click the “Cite this Scribbr article” button to automatically add the citation to our free Citation Generator.

McCombes, S. & George, T. (2023, June 13). How to Write a Research Proposal | Examples & Templates. Scribbr. Retrieved November 4, 2023, from https://www.scribbr.com/research-process/research-proposal/

Is this article helpful?

Shona McCombes

Other students also liked, how to write a problem statement | guide & examples, writing strong research questions | criteria & examples, how to write a literature review | guide, examples, & templates, what is your plagiarism score.

Finish Your Essay Today! EssayBot Suggests Best Contents and Helps You Write. No Plagiarism!

Finished Papers

Well-planned online essay writing assistance by PenMyPaper

Writing my essays has long been a part and parcel of our lives but as we grow older, we enter the stage of drawing critical analysis of the subjects in the writings. This requires a lot of hard work, which includes extensive research to be done before you start drafting. But most of the students, nowadays, are already overburdened with academics and some of them also work part-time jobs. In such a scenario, it becomes impossible to write all the drafts on your own. The writing service by the experts of PenMyPaper can be your rescuer amidst such a situation. We will write my essay for me with ease. You need not face the trouble to write alone, rather leave it to the experts and they will do all that is required to write your essays. You will just have to sit back and relax. We are offering you unmatched service for drafting various kinds for my essays, everything on an online basis to write with. You will not even have to visit anywhere to order. Just a click and you can get the best writing service from us.

•   UMU Dissertations

UMU Theses, Dissertations and Research Reports

Welcome to Uganda Martyrs University Dissertations Repository (UMU DR). UMU RD is a collection of dissertations research project reports………………………………..

Communities in DSpace

Select a community to browse its collections.

Recently Added

Information Technology (IT) and employee performance case study: Posta Uganda Kampala 

An information system for enhancing monitoring of immunization supplies at clinic level: Itojo Hospital immunization clinic Ntungamo district 

• Words to pages
• Pages to words

PenMyPaper: a student-friendly essay writing website

We, at PenMyPaper, are resolute in delivering you professional assistance to write any kind of academic work. Be it marketing, business, or healthcare sector, we can prepare every kind of draft efficiently, meeting all the points of the question brief. Also, we believe in 'research before drafting'. Any work without ample research and evidence will be a flawed one and thus we aim to make your drafts flawless with exclusive data and statistics. With us, you can simply relax while we do the hard work for you.

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Save my name, email, and website in this browser for the next time I comment.

Customer Reviews

KPMG Personalization

KPMG Week in Tax: 30 October – 3 November 2023 KPMG Week in Tax: 30 October – 3 November 2023 KPMG Week in Tax: 30 October – 3 November 2023

Recent tax developments from around the globe for the week of 30 October – 3 November 2023

• Home ›
• Insights ›
• KPMG Week in Tax: 30 October – 3 November 2023

Tax developments or tax-related items reported this week include the following.

• Nigeria : The Federal Internal Revenue Service (FIRS) released a notice providing updates to the TaxPro-Max portal aimed at addressing difficulties taxpayers face in fulfilling tax responsibilities.
• Nigeria : The Federal High Court Lagos Judicial Division held that income from ancillary activities, such as cleaning fees and container demurrage, does not constitute inbound freight income liable to tax in Nigeria.
• Uganda : The tax authority published a public notice implementing the 5% digital services tax (DST). Nonresidents earning income from digital services provided to customers in Uganda must register through the Uganda Revenue Authority website. However, taxpayers already registered for the value added tax (VAT) digital services rules don't need to register separately for the DST.
• OECD : The African Tax Administration Forum (ATAF) and the Organisation for Economic Cooperation and Development (OECD) signed a renewal of their memorandum of understanding (MoU) for a period of five years, agreeing to continue to work together towards promoting fair and efficient tax systems and administrations in Africa.
• Africa : A KPMG report provides a summary of tax developments in October 2023.

Read TaxNewsFlash-Africa

• Bolivia : The tax authority issued guidance providing that the deadline has been extended until 30 November 2023 for submission of the affidavits and payment of tax obligations related to the unified agricultural regime and the processing of the certificate of non-taxability corresponding to the 2022 management.
• Canada : The fall economic update includes proposals to remove the provincial 8% harmonized sales tax (HST) on qualifying new purpose-built rental housing, and an extension of the gas and fuel tax reductions until mid-2024.
• Canada : Owners of residential property in Canada now have until 30 April 2024 to meet tax filing obligations under the underused housing tax (UHT) rules for the 2022 calendar year.
• Mexico : Taxpayers in areas affected by severe rains and strong winds from Hurricane Otis may qualify for various tax relief.

Read TaxNewsFlash-Americas

Asia Pacific

• Cambodia : Guidance specifies the methods of calculation for the tax invoice and commercial invoice on the specific tax and VAT to be imposed on the supply of locally produced non-alcoholic beverages.
• India : The Gujarat High Court held that the issue of right shares by a company is the creation of property and merely receiving such shares cannot be considered as a “transfer” under the “angel tax” provisions of Section 56(2)(vii)(c).
• India : Following the introduction of the new reassessment regime, an Assessing Officer (AO) argued that with the omission of the phrase “reason to believe,” the requirement that the AO establish “escapement of tax” at the stage of assumption of jurisdiction is no longer required. The Madras High Court held that the new reassessment regime casts a statutory burden upon the AO to have “information” suggesting that income chargeable to tax has escaped assessment.
• India : The Goods and Services Tax (GST) Council made recommendations relating to changes in tax rates for a few goods and services, amnesty scheme for filing of appeals, taxability of personal guarantee and corporate guarantee, automatic restoration of provisional attachment of property, allowing supplies to special economic zone (SEZ) unit or developer for authorized operations on payment of integrated tax, and other trade facilitation measures.
• Oman : The tax authority issued a decision that specifies additional cases and conditions for VAT refund. 
• Australia : KPMG tax professionals submitted a document with comments on the proposed legislation to amend Australia's interest limitation rules.
• Australia : The Australian Taxation Office (ATO) issued an advisory to clarify the research and development (R&D) tax incentive integrity rules.
• Australia : Treasury issued a release announcing that it will propose amendments to the superannuation transfer balance cap for individuals with a capped defined benefit income stream—to apply retroactively to 1 July 2017.

Read TaxNewsFlash-Asia Pacific

• Cyprus : The plenary session of the Parliament unanimously approved reductions in the excise tax on motor fuel effective 3 November 2023 until 3 March 2024, and on heating oil effective 15 November 2023 until 31 March 2024.
• Cyprus : The Cyprus and Croatian Ministers of Finance signed a new income tax treaty that will enter into force in the year following the year in which the ratification process in Croatia is also completed.
• Netherlands : A district court held that the place of risk for insurance premium tax (IPT) purposes, under a satellite insurance policy insuring against financial risk to a Dutch establishment of a legal entity that owned the satellite, was the Netherlands.
• Estonia : The Supreme Court held that the tax authority did not have the right to impose an additional income tax assessment based on the taxpayer’s valuation of a non-monetary contribution to its share capital at higher than fair market value.
• Romania : Law 296/2023 introduced substantial modifications to the tax code. Most provisions of the law will become effective beginning in 2024.
• Sweden : A case before the Supreme Administrative Court (SAC) in Sweden concerned whether a holding company that provides management services to its subsidiaries can recover VAT on costs it incurred in relation to the disposal of shares in its subsidiaries as input tax. The SAC concluded that the costs in question could be considered to have a direct and immediate link to the economic activity of the holding company, which is a prerequisite for exercising the right to recover VAT as input tax.
• France : The 2024 Finance Bill, if approved, would introduce several measures to enhance the fight against tax fraud, focusing particularly on VAT non-compliance in the digital economy.
• Malta : The budget for 2024 includes tax provisions that would affect business and individual taxpayers
• Netherlands : The Lower House of Parliament adopted the 2024 Tax Plan package, which included the 2024 Tax Plan as well as a considerable number of other tax amendments and motions.  
• Luxembourg : The Lower Administrative Court referred to the Constitutional Court the issue of the constitutionality of the different treatment under the minimum net wealth tax for holding companies.
• Luxembourg : The Luxembourg Administrative Court of first instance upheld the tax authority’s decision to nullify a tax ruling previously granted to the taxpayer and deny permanent establishment (PE) status to the U.S. branch of a Luxembourg resident company.
• Poland : Recent court decisions concluded that (1) a taxable person can be struck off the active VAT taxpayer register; (2) the Polish exit tax was compatible with EU law; and (3) comprehensive investment process management services provided by the taxpayer with respect to the construction of residential premises was subject to VAT at the rate of 23%.
• Austria : The Ministry of Finance published draft guidance on the non-carbon infrastructure provision under the anti-tax avoidance directive (ATAD) interest limitation rule, which exempts interest expenses for loans to finance long-term public infrastructure projects from the interest limitation calculation.

Read TaxNewsFlash-Europe

Transfer Pricing

• Malta : The budget for 2024 includes a deferral of the implementation of the Pillar Two global minimum tax.
• Poland : The Ministry of Finance is planning to extend the deadline for submitting 2022 individual (personal) and corporate income tax transfer pricing reporting forms (TPR-P and TPR-C) by three months—from 30 November 2023 to 29 February 2024.
• UAE : The tax authority issued an extensive transfer pricing guide—offering insights and illustrative examples on various aspects of the UAE transfer pricing regime.

Read TaxNewsFlash-Transfer Pricing

FATCA / IGA / CRS

• Cayman Islands : The Financial Action Task Force (FATF) decided to remove the Cayman Islands from its anti-money laundering (AML) “grey list” as a result of the Cayman Islands’ adherence to the globally accepted standards of the AML regime.
• Uruguay : The tax authority issued an update informing financial institutions about the availability of the system for the submission of common reporting standards (CRS) reports. The system is available for submissions from 10 October 2023 until 30 November 2023 through the automatic exchange of financial information (AEOI) portal.
• United States : The IRS issued two “frequently asked questions” (FAQs) providing guidance on qualified intermediaries (QIs) making written solicitations requesting the U.S. taxpayer identification numbers (TINs) of account holders holding interests in publicly traded partnerships through QIs.

Read TaxNewsFlash-FATCA / IGA / CRS

United States

• The House Committee on Ways and Means unanimously approved H.R. 5863 (the “Federal Disaster Tax Relief Act of 2023”). The $5 billion bill would extend special rules for deductibility of certain personal casualty losses, provide an exclusion from gross income for certain qualified wildfire relief payments, and treat East Palestine train derailment payments as qualified disaster relief payments.

Read TaxNewsFlash-Legislative Updates

• The hearing on proposed regulations regarding digital asset transactions currently scheduled for 7 November 2023 has been rescheduled for 13 November 2023—coinciding with the deadline for comments.
• The U.S. Tax Court held that an exchange of one set of variable prepaid forward contracts (VPFCs) for a second set of VPFCs resulted in the termination of the taxpayer’s underlying obligations with respect to the first set of VPFCs for purposes of section 1234A, resulting in the recognition of short-term capital gain.
• Notice 2023-75 provides the dollar limitations for qualified retirement plans for tax year 2024.
• Digital signatures on certain forms will continue to be accepted until “more robust” technical solutions are deployed, and encrypted email when working directly with IRS personnel has been extended until 31 October 2025.
• The IRS issued two FAQs providing guidance on QIs making written solicitations requesting the U.S. TINs of account holders holding interests in publicly traded partnerships through QIs.

State and local tax

• California : An appeals court rejected a taxpayer’s assertion that Proposition 39 was invalid because it violated the single-subject rule for ballot initiatives. Proposition 39—approved by voters in 2012—mandated that most corporate taxpayers use single-sales factor apportionment and the corresponding market-based sourcing rules. The measure also created a special apportionment rule for cable companies and created a fund for clean energy projects.
• Kansas : The Secretary of the Kansas Department of Revenue filed a notice in the Kansas Register announcing that the normal corporate income tax rate will be reduced to 3.5% (from 4%) effective for tax years beginning on or after 1 January 2024.
• New York : The New York Division of Tax Appeals held that a party supply retailer properly collected and remitted sales tax on certain items of clothing. The auditor had concluded that the items at issue were costumes (which are not exempt from New York state (and certain local) sales taxes), but the court rejected the auditor’s reliance on how the items were marketed and presented in stores and found that the descriptions on receipts provided to purchasers governed the taxability.
• Utah : The Utah State Tax Commission concluded that a taxpayer owed sales tax on subscription fees charged to customers for a bundled transaction that consisted of access to both streaming services (which is not subject to tax in Utah) and the ability to download programming for viewing offline (which is taxable in Utah).

Read TaxNewsFlash-United States

Trade & Customs

• The Bureau of Industry and Security (BIS) of the U.S. Department of Commerce released a final rule amending the Export Administration Regulations (EAR) by adding 13 entities to the “entity list” under the destinations of Russia (12) and Uzbekistan (1).
• The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) issued sanctions that focus on individuals and entities assisting Russia’s war against Ukraine by providing Russia with technology and equipment from third countries.
• Canada’s export control list and export permit process have been updated.

Read TradeNewsFlash-Trade & Customs

The items described above are also reported as editions of  TaxNewsFlash :

• Indirect Tax
• Taxation of the Digitalized Economy
• Tax Dispute Resolution

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.