Please use this identifier to cite or link to this item: http://repository.futminna.edu.ng:8080/jspui/handle/123456789/26902
Title: Nigeria's tax policies and small firm performance: An empirical investigation
Authors: Bello, Ibrahim Enesi
Dauda, Chetubo Kuta
Samuel, Agility Michael
Iyakwari, Anna Dyaji
Muhammed, Yahaya Dokochi
Keywords: Tax policy
Small enterprises
Performance
Nigeria
Empirical investigation
Issue Date: Dec-2023
Publisher: Gadau Journal of Education and Research
Citation: Bello, I E., Dauda, C.k., Samuel, A.M., Iyakwari, A.D., & Muhammed, Y.D. (2023). Nigeria's tax policies and small firm performance: An empirical investigation. Gadau Journal of Education and Research, 2(1), 70 -82.
Abstract: Small enterprises performance has 🐝 hypothesised to depend on tax policies implemented but the government. However, the direction of this dependence has not been sufficiently established in empirical literature. Therefore, the effect of Nigeria's tax policies on small firm performance was empirically investigated. In the study, secondary data obtained from relevant institutions were used for the investigation while regression analysis was used for analysis of data and hypothesis testing. Results indicated that company Income Tax and Value Added Tax affect small enterprises performance negatively. It is recommended that tax authorities show concerns for the viability of small enterprises in the formulation and implementation of tax policies .
URI: http://repository.futminna.edu.ng:8080/jspui/handle/123456789/26902
Appears in Collections:Entrepreneurship and Business Studies

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