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Tax policies and entrepreneurship sustainability in Ondo State, Nigeria

Author

Listed:
  • Foluso Olugbenga Aribaba

    (Federal University)

  • Rotimi Oladele

    (Federal University)

  • Abdul-Lateef Olamide Ahmodu

    (Wesley University)

  • Saliu Adesina Yusuff

    (Wesley University)

Abstract

The study examines the effect of tax policies on the survival of entrepreneurship in Ondo State, Nigeria. The study employed survey research design with the population of 18 local government areas. The study adopted multi-stage sampling techniques to select the sample size of nine local government areas that have duly registered small and medium enterprises (SMEs) under Small and Medium-Scale Enterprise Development Agency of Nigeria (SMEDAN) in Ondo State. Structured questionnaire was administered and returned by the respondents. Data collected was estimated using ordered logistic regression to test the hypotheses formulated. The study revealed that the three explanatory variables (multiple taxation, tax rates, and tax incentives) accounted for 43% of the variability of SMEs sustainability in Ondo State with a p value

Suggested Citation

  • Foluso Olugbenga Aribaba & Rotimi Oladele & Abdul-Lateef Olamide Ahmodu & Saliu Adesina Yusuff, 2019. "Tax policies and entrepreneurship sustainability in Ondo State, Nigeria," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 9(1), pages 1-13, December.
    • Handle: RePEc:spr:jglont:v:9:y:2019:i:1:d:10.1186_s40497-019-0168-0
    DOI: 10.1186/s40497-019-0168-0
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    References listed on IDEAS

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    3. S.I. Ocheni & T.I. Gemade, 2015. "Effects of Multiple Taxation on the Performance of Small and Medium Scale Business Enterprises in Benue State," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(3), pages 345-364, March.
    4. Ben Tomlin, 2008. "Clearing Hurdles: Key Reforms to Make Small Business More Successful," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 264, May.
    5. McCaffery, Edward J. & Baron, Jonathan, 2004. "Framing and taxation: Evaluation of tax policies involving household composition," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 679-705, December.
    6. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, October.
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    Cited by:

    1. Zakia Jabeen & Jabir Ali & Nadia Yusuf, 2021. "Difference in business obstacles faced by firms across sizes: evidence from enterprise survey data of India," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 71-81, December.
    2. Jean C. Kouam & Simplice A. Asongu, 2022. "Effects of Taxation on Social Innovation and Implications for Achieving Sustainable Development Goals in Developing Countries: A Literature Review," Working Papers 22/046, European Xtramile Centre of African Studies (EXCAS).
    3. Happiness Ozioma Obi-Anike & Chikodili Nkiruka Okafor & Cross Ogohi Daniel & Ifeoma Joanes Onodugo & Wilfred I. Ukpere & Ben Etim Udoh, 2022. "Sustained Social Entrepreneurship: The Moderating Roles of Prior Experience and Networking Ability," Sustainability, MDPI, vol. 14(21), pages 1-24, October.
    4. Charles Karani & Patience Mshenga, 2021. "Steering the sustainability of entrepreneurial start-ups," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 223-239, December.

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