Relationship between Tax Policy, Growth of SMEs and
the Nigerian Economy

dc.creator	Atawodi, Ojochogwu Winnie, Ojeka, Stephen
dc.date	2012-07-01
dc.date.accessioned	2025-03-31T09:26:35Z
dc.description	This research work tries to establish if any relationship exists between the growth of SMEs and the tax policy environment within which they operate. Using business sustenance and expansion as indices of growth, it analyzes responses obtained questionnaires distributed to SMEs in Zaria, North Central Nigeria. Sampling for the survey was done using the non-probability sampling method specifically by judgmental sampling. The hypothesis was tested using Spearman’s Rank Correlation. Although there is a general perception that 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. In order to obtain a vibrant and flourishing SME sector, the tax policy needs to be appropriate such that it will not be an encumbrance to the growth of small and medium enterprises.
dc.format	application/pdf
dc.identifier	http://eprints.covenantuniversity.edu.ng/8509/
dc.identifier.uri	https://repository.covenantuniversity.edu.ng/handle/123456789/38024
dc.language	en
dc.publisher	Canadian Center of Science and Education
dc.subject	H Social Sciences (General), HF5601 Accounting
dc.title	Relationship between Tax Policy, Growth of SMEs and the Nigerian Economy
dc.type	Article

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