EFFECT OF TAX INCENTIVES AND CONCESSION ON GROWTH AND DEVELOPMENT OF SMES IN NIGERIA
CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Small businesses are seen as one key source of economic growth. For this reason, myriad economic policies have been devoted to promoting economic activity within small businesses (Buss 2001). Small and medium enterprises (SMEs) form the core of the majority of the world’s economies. A study carried out by the Federal Office of Statistics shows that in Nigeria, small and medium enterprises ...
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