IMPACT OF TAXATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA
ABSTRACT Small and Medium Businesses play a very important role in the development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately leads to poverty alleviation and national growth. Tax policy is one of the factors that constitute the Small businesses’ economic environment. This research work tries to establish if any relationship exists ...
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