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Taxation And The Survival Of Small-Scale Enterprises In Ilorin South, Kwara State, Nigeria

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Abstract

Small-scale enterprises (SSEs) are a primary means of economic survival for many individuals in both rural and urban areas. However, their medium to long-term survival is often adversely affected by various factors, particularly those related to finance. This study investigates the impact of taxation on the survival of small-scale enterprises in Ilorin South using a survey research approach. 196 questionnaires were distributed within four commercial clusters of the target area with 179 (91.33%)retrieved. Descriptive statistics and ordered probit regression techniques were employed to analyse the data. The findings show that tax compliance frequency, the convenience of available tax payment channels, and the ease of covering running costs within the business environment were discovered to be crucial to the survival of SSEs.

Suggested Citation

  • Adeola Ekunnrin, Yanmife & Aminu Yaru, Mohammed, 2024. "Taxation And The Survival Of Small-Scale Enterprises In Ilorin South, Kwara State, Nigeria," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, vol. 11(2), pages 79-102, June.
    • Handle: RePEc:ris:ilojep:0080
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    References listed on IDEAS

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    1. Buddelmeyer, Hielke & Jensen, Paul H. & Webster, Elizabeth, 2006. "Innovation and the Determinants of Firm Survival," IZA Discussion Papers 2386, Institute of Labor Economics (IZA).
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    3. Jovanovic, Boyan, 1982. "Selection and the Evolution of Industry," Econometrica, Econometric Society, vol. 50(3), pages 649-670, May.
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    More about this item

    Keywords

    Small-Scale Enterprises; Taxation; Survival; Ilorin South; Ordered Probit;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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