TAX Justice and Non-Financial Performance of Small and Medium Scale Enterprises in Ogun State West Senatorial District

Adegboyega R. Afolabi (), Fransisca T Aroyeun () and Olusoji G. Idowu
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Adegboyega R. Afolabi: Lecturer, Department of Accounting, Banking and Finance, Postal: Chrisland University, Abeokuta., https://www.afarng.org/mjms/
Fransisca T Aroyeun: Director,, Postal: Federal University of Agriculture, Abeokuta, https://www.afarng.org/mjms/
Olusoji G. Idowu: Lecturer, Department of Accountancy, Postal: Federal Polytechnic, Ilaro, Ogun State, Nigeria, https://www.afarng.org/mjms/

Multidisciplinary Journal of Management Sciences, 2023, vol. 5, issue 1, 75-97

Abstract: In Nigeria Small and Medium Enterprises are faced with problem of inadequate supply of infrastructural facilities by government despite the fact that they pay numerous types of taxes. This study examined the effect of tax justice on non-financial performance of SMEs in Ogun West Senatorial District. The population of the study comprises 658 Enterprises in 5 local government areas in Ogun West Senatorial District. A sample size of 300 enterprises were selected using proportional sampling procedure. The data were collected through questionnaire analyzed using descriptive statistics and multiple regression analysis. The study's findings indicated that tax justice has significant effect on workers welfare (p

Keywords: Tax justice; Non-financial performance; Small and medium scale enterprises (SMEs); Employment generation and workers welfare. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ris:amjoms:0084

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