Nigeria's tax policies and small firm performance: An empirical investigation

Abstract

Small enterprises performance has 🐝 hypothesised to depend on tax policies implemented but the government. However, the direction of this dependence has not been sufficiently established in empirical literature. Therefore, the effect of Nigeria's tax policies on small firm performance was empirically investigated. In the study, secondary data obtained from relevant institutions were used for the investigation while regression analysis was used for analysis of data and hypothesis testing. Results indicated that company Income Tax and Value Added Tax affect small enterprises performance negatively. It is recommended that tax authorities show concerns for the viability of small enterprises in the formulation and implementation of tax policies .