TAX POLICY AND ENTERPRISE GROWTH AND DEVELOPMENT: ANALYSIS OF EMPIRICAL STUDIES
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Date
2021-11-30
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Abstract
Literature emphasized tax policy as being not only critical resources for government to provide
the needed enabling environmental resources for MSMEs to operate successfully but also seen
as an important tool by them to regulate the unstable economic situation within the nation. The
review of the literature reveals that there are no unified measures of taxation on the performance
SMEs in Nigeria. Hence, the study reviewed and analyzed some of the existing empirical studies
in order to discover the various dimension in which tax policy has been used to promote enterprise
growth and development in Nigeria. The findings of the study revealed that strict tax policies affect
entrepreneurial sustainability and growth while a friendly tax policy promotes SMEs growth’ssales
revenue. The study concluded that tax has negative effect on SMEs growth and development.
Description
Keywords
Development, Enterprise, Entrepreneur, Growth, Tax policy
Citation
Suleiman, A. A. & Amosa, J. R. (2021). Tax policy and Enterprise Growth and Development: Analysis of Empirical studies. Being a paper presented at the 4th Annual Faculty of Management Sciences Conferences, Usmanu Danfodiyo University, Sokoto, 30th November to 2nd December 2021