TAX POLICY AND ENTERPRISE GROWTH AND DEVELOPMENT: ANALYSIS OF EMPIRICAL STUDIES

dc.contributor.authorSULEIMAN, Ahmed Aremu
dc.contributor.authorAMOSA, Jimoh Rafiu
dc.date.accessioned2024-05-03T08:44:20Z
dc.date.available2024-05-03T08:44:20Z
dc.date.issued2021-11-30
dc.description.abstractLiterature 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.
dc.identifier.citationSuleiman, 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
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/123456789/13342
dc.language.isoen
dc.subjectDevelopment
dc.subjectEnterprise
dc.subjectEntrepreneur
dc.subjectGrowth
dc.subjectTax policy
dc.titleTAX POLICY AND ENTERPRISE GROWTH AND DEVELOPMENT: ANALYSIS OF EMPIRICAL STUDIES
dc.typePresentation

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