Tax policies and entrepreneurship sustainability in Ondo State, Nigeria

Foluso Olugbenga Aribaba (), Rotimi Oladele (), Abdul-Lateef Olamide Ahmodu () and Saliu Adesina Yusuff ()
Additional contact information
Foluso Olugbenga Aribaba: Federal University
Rotimi Oladele: Federal University
Abdul-Lateef Olamide Ahmodu: Wesley University
Saliu Adesina Yusuff: Wesley University

Journal of Global Entrepreneurship Research, 2019, vol. 9, issue 1, 1-13

Abstract: 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

Keywords: Entrepreneurships; Sustainability; Multiple taxation; Tax incentives; Tax rate; Tax policy (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

Downloads: (external link)
http://link.springer.com/10.1186/s40497-019-0168-0 Abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:jglont:v:9:y:2019:i:1:d:10.1186_s40497-019-0168-0

Ordering information: This journal article can be ordered from
http://www.springer. ... urship/journal/40497

DOI: 10.1186/s40497-019-0168-0

Access Statistics for this article

Journal of Global Entrepreneurship Research is currently edited by Nezameddin Faghih

More articles in Journal of Global Entrepreneurship Research from Springer, UNESCO Chair in Entrepreneurship
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().