TAXATION, QUALITY OF GOVERNMENT AND BUSINESS DEVELOPMENT IN OSUN STATE, NIGERIA

Helen Olubunmi Aderemi ()
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Helen Olubunmi Aderemi: Department of Management and Accounting, Postal: Obafemi Awolowo University, Ile-Ife, Nigeria,, https://journal.citn.org/

Journal of Taxation and Economic Development, 2021, vol. 20, issue 1, 1-17

Abstract: This paper examined the extent to which taxation affects the survival of enterprises in Osun State, Nigeria. It also investigated the effect of taxation on the quality of governance and ascertained how taxation influences business operations of the enterprises. These were with a view to determining how taxation enhances quality of governance and business development. Data were obtained from primary and secondary sources. The population of the study comprised 80 enterprises located in the state capital of Osun State. Findings revealed that taxation affects the survival of enterprises in the state to a large extent. Also, taxation when effectively implemented could enhance the effectiveness of the government in power. The paper recommends that government should ensure that they provide the citizens with adequate tax awareness and give incentives to tax payers who are compliant This will assist in bringing more tax payers into the tax net and increase the tax revenue generated and consequently improve quality of governance.

Keywords: Taxation; Quality of Government; Enterprises; Businesses; SMEs (search for similar items in EconPapers)
JEL-codes: H25 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0047

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