TAX ADMINISTRATIVE STRATEGY AND SMALL AND MEDIUM ENTERPRISES (SMES) PERFORMANCE IN KWARA STATE

Adeoye Afolabi (), Salau Alhaji Abdulazeez (), Muhammed Kamaldeen Usman () and Olabisi Deborah Ayodabo ()
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Adeoye Afolabi: Department of Accounting and Finance, Postal: Kwara State University Malete, Nigeria., https://jted.citn.org/
Salau Alhaji Abdulazeez: Department of Business Administration,, Postal: Summit University, Offa, Nigeria., https://jted.citn.org/
Muhammed Kamaldeen Usman: Department of Accounting and Finance, Postal: Kwara State University Malete, Nigeria., https://jted.citn.org/
Olabisi Deborah Ayodabo: Post Graduate Student at Department of Accounting and Finance, Postal: Kwara State University Malete, Nigeria.,, https://jted.citn.org/

Journal of Taxation and Economic Development, 2023, vol. 22, issue 1, 56-77

Abstract: The study examines the effect of tax administration strategies on the performance of small and medium enterprises (SMEs) in Kwara State, Nigeria. Tax relief, tax education, tax incentives, and sustainable tax administration were used to explain tax administrative strategies. The study employed a survey research design with three hundred and sixty (360) copies of a questionnaire administered on SMEs registered with Kwara State Internal Revenue Service (KWIRS) using a random sampling technique. The study used descriptive and multiple regression to analyze the relationship between the independent variables and dependent variable as well as to statistically show how tax administration strategies affects SMEs performance. The finding revealed the coefficient for tax relief, tax education, tax incentives, and sustainable tax administration strategies as 0.326, 0.503, 0.530, and 0.367 respectively, indicating that the variables are significant. The study, therefore, concludes that tax relief strategy, tax education strategy, tax incentives strategy, and sustainable tax administration strategies have a significant positive effect on SMEs performance. The study recommends that KWIRS should create more awareness of the available tax relief strategy and continue to implement tax relief so that SMEs owners in Kwara State will be able to take advantage of this strategy in order to enhance their performance. In addition, Government should provide platforms such as SMES clinic, tax education, and advocacy desk to properly educate SMEs owners on tax-related issues.

Keywords: Tax relief; Tax education; tax incentive; sustainable tax administration (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0073

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