Government Taxation Policy and Sales Revenue performance of SMEs in Lagos State Nigeria

Government Taxation Policy and Sales Revenue performance of SMEs in Lagos State Nigeria

Author by Dr. Nneoma Amos

Journal/Publisher: Humanities, Management, Arts, Education & The Social Sciences Journal

Volume/Edition: 6

Language: English

Pages: 25 - 36

Abstract

Government taxation policy is perceived to influence sales revenue of small and medium enterprises (SMEs). Therefore, this study examines the effects of the government taxation policy on sales revenue of SMEs so as to contribute to existing studies. The study employed survey design with a population of 4,535 of SMEs registered with Small and Medium Enterprise Development Agency of Nigeria in Lagos State. Sample size of 478 was derived using Taro Yamane. Multistage sampling technique was used with the instrument validated. The Cronbach alpha coefficient for the instrument was 0.70. Result revealed that government taxation policy have a significant and positive effect on sales revenue of SME’s (R2= 0.896: p= 0.000<0>

 


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