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Impact Of Taxation On The Operation Of Small And Medium Scale Business
[A CASE STUDY OF SMEs IN ABEOKUTA METROPOLIS]
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CHAPTER THREE
METHODOLOGY
3.1 INTRODUCTION
This chapter will be highlighting the research philosophy, the methods that will be adopted by the researcher, how the research design would look like, the population of study that will be examined and the population size that will be randomly selected, data collection and the ethical aspect of collecting the data. Research methodology is a way to find out the result of a given problem on a specific matter or problem. In methodology researcher uses different criteria for solving or searching the given research problems. Collis and Hussey (2009) also described methodology as the overall approach to the entire process of the research study.
3.2 RESEARCH DESIGN
Parahoo (1997) describe a research design as a plan that describe how, when, and where data are to be collected and analyzed. The objective of this study is to investigate the impacts of taxation on the operation of small and medium scale businesses, It will ensure the extensive used from both primary and secondary data and contact period will be cross sectional, due to time constraint and finance, the research will be retrospective in nature as the study is assessing the impacts of taxation on the operation of small and medium scale businesses, also mixed research method will also be used for this study that is qualitative and quantitative method. This is because, this study will measure the relationship between the construct which (X) taxation and (Y) small and medium scale business. Primary data will be obtained by administering well-structured questionnaire to the few selected SMEs in Abeokuta metropolis.
3.3 RESEARCH STRATEGY
Saunders et al (2009) defined research as the general plan of how the researcher will go about answering the research question. He further argued that appropriate research strategy has to be selected based on the research question and research objectives , the extent of existing knowledge on the subject area to be researched, the amount of time , resources available and the philosophical underpinning of the researcher.
There are many research strategies for which no strategy is above others. There are nine (9) research strategies which are experiment, ipso facto, observation, survey, case study, action research, ethnography, grounded theory, and archival method. Existing literature shows that survey and observation are usually used in this research. (Adebola 2014) made used of survey and case study. This research work shall adopt survey method, case study and ipso facto in other to study selected sample size, since the total population will be too large to study. A survey method will be used in administering questionnaire to the respondent. The term survey is commonly applied to a research method design to collect data from a specific population or a sample from that population (Robson, 1993). However, the research shall adopt a survey research method and design a questionnaire instrument to assess the perception of SMEs owners on taxation. Therefore, Yin (2003) defined case study as a phenomenon in its natural setting employing multiple methods of data collection to gather information from one or a few entitles (people, groups or organization). Case study will be the best method for this study because of the limited time to carry out the research. Ipso facto method will also be used in collecting data relating to population of workers in the research study.
3.4 RESEARCH PHILOSOPHY
Otokiti (2010) defined research philosophy as the development of knowledge and the nature of that knowledge. Research philosophy is classified into three (3) namely a. Epistemology b. Ontology c. Axiology Epistemology: this concern with what constitute acceptable knowledge in a field of study. Epistemology is the research that considers research expectation of different people. Therefore, this research will be based on epistemology positivism philosophical approaches the research will account for the boundaries of accepting the motion that taxation may have an impact on the operation of SMEs to an extent or may not have impact on SMEs.
3.5 RESEARCH METHOD
Research method is the approach taken when researching any topic there are two basic method, these are qualitative method and quantitative method. Quantitative method refers to the systematic empirical investigation of social phenomena via statistical, mathematical, numerical data or comparative techniques (Lisa ,2008) while qualitative method according to Creswell (2012) is a process of enquiry that reports detailed views of information with word, and conducted in naturally setting to build a complex picture for understanding a social or human problem. However, a mixed research method will be used for this study, this is because the research will measure the relationship between the construct (X) Taxation (Y) small and medium scale businesses.
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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 bu ... 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 collecte ... 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 Defini ... 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 w ... 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 rec ... 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 w ... 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 f ... 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 ... Continue reading---
