International records / OpenAlex research

Impact of Taxation on Small and Medium Enterprises (SMEs) In Akure South Local Government Area, Akure, Ondo State, Nigeria

In Nigeria, taxation plays important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). Also, the role of SMEs is critical in pushing the socio-economic development agenda of the country further. Therefore, alignment of the tax system to the specific SME growth needs can be considered an important agenda for the policy makers. Keeping this issue at focus, this study aimed to explore the top management's perception of the tax system on the profitability of their businesses. The study is based on a survey of ten (10) selected SMEs in the South …