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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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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 FRAME
The research shall be carried out in Abeokuta, the state capital of Ogun State. However, the research shall focus basically on few SMEs in Abeokuta due to the limited resources available.
3.8 SOURCES OF DATA COLLECTION
Data will be sourced from both primary and secondary sources. Primary data are the source of data that is used to obtain first hand data. The major instruments used in collecting data under the primary source comprise questionnaire and interview, this research will use questionnaire method as one of the instrument in other to get validate and reliable information and Secondary data are information collected from opinions of experts on the same subjects.
3.9 RELIABILITY, VALIDITY AND GENERALIABILITY
Huff (2008), described Reliability as an indication of the degree of stability or consistency of measurement. That is, it is the consistency of scores obtained by the same person when they are re-examined with the same test on different occasions on different of equivalent items under other variable examine condition. Reliability indicates how much confidence the researcher can place on the result of the test. If this research is carried out by another researcher, it will give the same result.
3.9.1 VALIDITY According to Huff (2008), Validity determines whether the research truly measures that which it is intended to measures or how truthful the research results are. Moreover, all procedures for determining test validity are considered with the relationship between performance on the test and independently observable facts about the behavior characteristics and other procedures.
3.9.2 GENERALIBILITY: Describes the extent to which research findings can be applied to settings other than that which they were originally tested. This research if carryout in another area or by another researcher will yield the same result. This means that the result from this research can be generalized.
3.10 ETHICAL CONSIDERATION According to Otokiti (2010) Ethical issue can be describe as when a researcher embarks on planning of his/her research seeks access to organizations and to individual, collect, analyze and report data. The research will considered the Bryman and Bell (2007) ethical consideration specification and considered most important Codes of Ethics in adhering to throughout the process of conducting the research.
Participation in surveys and in-depth interviews will be made voluntary to respondent. Respondent will not mandate to respond by force. The privacy of the respondent will be respected and not intruded. Disclosure of respondent identity will be avoided in-order to prevent intruding of personal information.
The study will avoid Falsification, fabrication and misinterpretation of data. Elements of biasness will be avoided in presentation of results that will be obtained. Inappropriate use of data such that will affect respondent will be avoided and data that will be collected from respondent will consider confidential. Also the works of other researchers and authors used in research are referenced using America psychological approach (APA.)
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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---
