• IMPACT OF TAXATION ON THE OPERATION OF SMALL AND MEDIUM SCALE BUSINESS
    [A CASE STUDY OF SMEs IN ABEOKUTA METROPOLIS]


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    • ABSRACT - [ Total Page(s): 1 ]ABSTRACTSmall 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 distri ... Continue Reading

         

      QUESTIONNAIRE - [ Total Page(s): 3 ]QUESTIONNAIRETHE IMPACT OF TAXATION ON THE OPERATION OF SMALL AND MEDIUM SCALE BUSINESS    (A CASE STUDY OF SMEs IN ABEOKUTA METROPOLOIS)COLLEGE OF HUMANITIES MANAGEMENT AND SOCIAL SCIENCESDEPARTMENT OF BUSINESS AND ENTREPRENEURSHIPKWARA STATE UNIVERSITY, MALETE.Dear Sir/Ma,    This questionnaire is designed to acquire information on the effect of entrepreneurial characteristics on business performance in Nigeria. In order to enable me carry out this research work. All information collected from you shall be treated with optimum confidentiality and strictly for the purpose of this study ... Continue Reading

         

      TABLE OF CONTENTS - [ Total Page(s): 2 ]TABLE OF CONTENTSContentsCERTIFICATION  DECLARATION   DEDICATION   ACKNOWLEDGEMENTS   TABLE OF CONTENTS   LIST OF TABLES   ABSTRACT  CHAPTER ONE   INTRODUCTION    1.1Background of the Study  1.2 Statement of Research Problem   1.3 Research Aim and Objectives   1.4 Research Questions   1.5 Research Hypotheses  1.6 Significance of the Study     1.7 Limitation of the Study    1.8 Scope of the Study   1.9 Outline of Chapters   1.10 Operationalization  1.11 Definition of Terms   CHAPTER TWO  LITERATURE REVIEW   2.1 Introduction   2.2 Conceptual Review   ... Continue Reading

         

      CHAPTER ONE - [ Total Page(s): 4 ]Taxation can help small business to get a high profit target bearing in mind that they will pay tax from the profits they make. From the above assertion, it is obvious that taxation has some impact on the establishment of small business. In the economy, there are manipulations of taxation rules for the encouragement of small business. This research work is an attempt to Enquirer whether a high incidence of corporate tax will go a long way to reducing the number of small business establishments which can bring about unemployment in the country.1.2     Statement of Problem         Th ... Continue Reading

         

      CHAPTER TWO - [ Total Page(s): 7 ]Mugulusi (2001) found out that a large proportion of business community is ignorant about taxes they pay and how these tax are commuted. Most Nigerians have poor/lack understanding of the rationale of taxes and knowledge of different taxes imposed on them. As a result, the tax compliance in Nigeria is still very low. Besides that, various surveys conducted on small and medium scale businesses in Nigeria suggest that about 60% of them keep no records at all, while 25% keep partial records making it difficult to assess taxes (Ndandiko, 2000).Alwedi (2002) found out that most smal ... Continue Reading

         

      CHAPTER THREE - [ Total Page(s): 3 ]Hence, the sample size for this study is 109 3.7.2 SAMPLING TECHNIQUES  According to Abosede (2010) sampling techniques are approaches used in selecting samples from a study population. Given the large scale of SMEs in Abeokuta metropolis, the judgmental sampling procedure and non-random sampling technique will be used because it will not guarantee randomness, that is, elements of the population do not have the opportunity of being given an equal chance of selection. 3.7.3 SAMPLE FRAMEThe research shall be carried out in Abeokuta, the state capital of Ogun State. However, the research shall ... Continue Reading

         

      CHAPTER FOUR - [ Total Page(s): 14 ]The F-Test (ANOVA)This is used to test the overall statically significant of the variables. It is meant to test the overall significance of the entire model as regards the dependent variable. It checks the joint variance of the explanatory variables. The level of significance to be used is 5%. Hence, if the probability is ≤ 0.05, the explanatory variables’ parameter estimates will be jointly statistically significant.The correlation between productivity and progressive tax is 0.71 which is 71%, meaning that they are linearly correlated, while the R2 is 0.62 meaning that 62% of the ... Continue Reading

         

      CHAPTER FIVE - [ Total Page(s): 2 ]CHAPTER FIVESUMMARY, CONCLUSION AND RECCOMENDATIONS5.0    Introduction      This chapter of this research work gives an overview of the entire research work. It starts with the summary of the work from the first chapter to the last chapter. The findings were looked at from the theoretical and the empirical point of view, conclusions were also made on all the content and contexts already discussed, after which recommendations were proffered as a means of setting benchmark and target for future researches and providing solution to small and medium scale business and taxation constraints ... Continue Reading

         

      REFRENCES - [ Total Page(s): 2 ]REFRENCES•    Aderemi, A. (2003). Small and Medium Scale Enterprises: The Nigerian Situation. [Power Point Slides] Capital Partners Limited. Retrieved from www.capitalpartnersltd.com/Small%20Medium%20Scale.ppt•    Ariyo, D. (2005): Small Firms are the Backbone of the Nigerian Economy. Retrieved October 22nd, 2010, from http://www.africaeconomicanalysis.org/articles/gen/smallhtm.html.•    Aryeetey, E. & Ahene, A. (2004): Changing Regulatory Environment for Small-Medium Size Enterprises and their Performance in Ghana (CRC Working Paper No. 30594),Centre on Regulation a ... Continue Reading