Abstract- Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that constitute the Small businesses’ economic environment. This research work tries to establish if any relationship exists between the growth of Small businesses and the tax policy environment in which they operate in Nigeria. Questionnaires were distributed to Small businesses in Calabar, Nigeria and non probability judgmental sampling method was employed. It was found out that from most Small businesses surveyed; they were faced with the problem of high tax rates, multiple taxation, complex tax regulations and lack of proper enlightenment or education about tax related issues. Although there was a general perception that tax is an important source of fund for development of the economy and provision of social services, the study revealed a significant negative relationship between taxes and the business’ ability to sustain itself and to expand.
Background of the study
According to Amidu, John, and Joshua (2011), accounting is important to the suc...
ABSTRACT
Buildings account for a large amount of land use, energy and water consumption, air and atmosphere alteration. Considering the s...
ABSTRACT
This project focuses on “the Impact of Information and Communication Technology and the Efficiency of Man...
ABSTRACT
This study examined the effect of market segmentation on performance of brewery
industry with the vie...
ABSTRACT
This study was carried out on a mixed method...
Abstract
Political conflict and empowerment are crucial issues that have not been studied in a comparative manner in Wole Soyinka and Sem...
ABSTRACT
Guidance and counseling is an integral part of an ideal educational system. The New En...
ABSTRACT: THE ROLE OF COMPETITION IN SHAPING THE BUSINESS ENVIRONMENT
The study’...
Abstract
Few studies have considered the relative role of the integrated marketing mix (advertising, price promotion, p...
Background of the study
Qur c ānic education has been a fundamental duty upon every Muslim for over 140...