International records / OpenAlex research
Tax Planning Strategies and Organizational Growth of Small and Medium Term Enterprises (SMES) in Nigeria
This study investigated the effect of tax planning strategies specifically, capital allowance utilization and tax incentive utilization on the organizational growth of Small and Medium Scale Enterprises (SMEs) in Nigeria, focusing on two key dimensions: revenue growth and profitability. The main objective was to investigate the effect of tax planning on the financial performance of (SMEs) in Nigeria. Using a descriptive survey research design, the primary data were collected from 200 SME owners and financial managers across four major Nigerian cities through a structured Likert-scale questionn…
