Publication Information
Published by: Admin
Published: 2 years ago
View: 10
Pages: 24
ISBN:
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Abstract
Tax policy is one of the factors that affect the performance of SMEs. Owing to data limitations, the study selected only 352 SMEs from the 2014 World Bank’s Enterprise Survey and relied on multiple regression analysis so as to determine the impact of fiscal policy (taxation) on the performance of SME’s and to also identify other factors affecting the operation of SME’s in Nigeria. In order to estimate the multiple regression models, the study employed the Ordinary Least Square method (OLS), Logit and Probit approaches for robustness.
Wasiu Adekunle Mr
Habibat T. Adesanya Mrs
Olutosin Collins Mr
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