EFFECT OF TAXATION ON PRODUCTIVITY OF SMALL MEDIUM -SIZED ENTERPRISES IN AKOKO SOUTH –WEST, ONDO STATE, NIGERIA
Abstract
The study examines the effect of taxation on the productivity of Small and Medium-sized Enterprises (SMEs) in Akoko South-West, Ondo State, Nigeria. It investigates how tax policies, compliance procedures, and tax incentives influence SME productivity. A descriptive survey research design was adopted using structured questionnaires administered to SME owners and managers. Data were analyzed using descriptive statistics and multiple regression analysis. Findings revealed that multiple taxation and complex tax administration negatively affect SME productivity, while tax incentives positively influence business efficiency and growth. The study recommends harmonization of tax structures, simplification of tax administration, and implementation of SME-friendly tax incentives to improve productivity.
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