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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…

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    SHA-256 2bc143e6143e397091ba6a043d766ba37d6a22f15335ecba7b98176f44f6aae1
    from https://iiardjournals.org/get/JAFM/VOL. 11 NO. 12 2025/Tax Planning Strategies and Organizational 531-551.pdf