In our model, the effects of taxation on growth are highly nonlinear. What is the performance of small scale business in Rivers State? This is because there is continuity... CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Small and Medium Enterprises (SMEs) play a vital role in the development of national economy. The study aimed at assessing the performance … Impact Of Taxation On Small And Medium Scale Businesses In Nigeria . 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. @article{214231a1c0114def9c3723be044c6efa. IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESSES IN NIGERIA ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Project Plus.com.ng website provides educational instructional project topics and material guides for undergraduates and final year students. Tag Archives: effects of taxation on business performance. The Nigerian government has made some recommendable efforts to promote development through taxation since the inception of the current taxation laws for purposes of promoting development. In September 1991, after a period of review the URA was established. 1. Research output: Contribution to journal › Article. Taxes have existed virtually as long as there have been organized governments. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead …, Impact Of Taxation On Small And Medium Scale Businesses In Nigeria ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. By continuing you agree to the use of cookies. IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESSES IN NIGERIA ABSTRACT Small and Medium Enterprises play a very important role in development of the Nigerian Economy. THE EFFECTS OF TAXATION ON INVESTMENT: NEW EVIDENCE FROM FIRM LEVEL PANEL DATA** JASON G. CUMMINS* AND KEVIN A. HASSETT* "lu discrepancy between theory and e-Piriw work adequately explain the lack of invest- n perhaps nowhere in macroeconomics so obvious a! Together they form a unique fingerprint. & Gemade, T. I. The median voter chooses tax rates that have a small impact on growth prospects, making the relation between tax rates and economic growth difficult to measure empirically. Are tax payers aware of all their obligations? But as tax rates rise, their negative impact on growth rises dramatically. 3. During that period, taxation was aimed at raising revenue for the administrative structure imposed by the colonial government but also as a means of encouraging monetary/economic activities. TARGET OUTPUT, EXTENDED OUTPUT AND SITE PRODUCTIVITY: TALES OF THE EXPECTED. 3 ISSN: 2222-6990 345 www.hrmars.com Effects of Multiple Taxation on the Performance of Small and Medium Scale Business Enterprises in Benue State Ocheni, S.I Professor of Accounting, Department of Accounting, Kogi State University, Anyigba, Nigeria. This period was selected to enable the researcher come up with coherent information from the respondents as it would enable them (Respondents) to give responses that are typical of their opinion from the observations made over this period. Taxation in Nigeria is based on system that existed in Britain as it was a British colony. 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According to Manasseh (2000), a tax is generally referred to as a compulsory levy imposed by government upon assessees of various categories and taxation is a compulsory and non refundable contribution imposed by government for public purposes. in the case of the aggregate investment function, ment response to tax policy. First, the tax rates adopted by different countries are generally uncorrelated with their growth performance. The area was purposely selected because the researcher worked within the vicinity and therefore this eased data collection. Specifically, the study investigated the performance of small scale businesses, the awareness of the tax payers regarding their obligations, problems faced by the tax payers and the relationship between the taxes paid and the performance of the small scale businesses.
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