NIGERIA S TAX POLICIES AND SMALL FIRM PERFORMANCE: AN EMPERICAL INVESTIGATION

Abstract

Small enterprises performance has been hypothetical to depend on tax policies implemented by the government. However, the direction of this dependence has not been sufficiently established in empirical literature, Therefore the effect of Nigeria 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 the analysis data and hypotheses testing. Results indicated that company income tax and value added tax affect small enterprise performance negatively. It is recommended that tax authorities show concern for the validity of small enterprises in the formulation and implementation of tax policies.