THE EFFECT OF INVESTMENT CLIMATE ON SMALL AND MEDIUM SIZE ENTERPRISES' ATTITUDE TOWARDS TAX IN PLATEAU STATE NIGERIA

Iliya S. Nyahas,, Ahmed I. Othman, Sortu S. Magaji,, Rifkatu T. Musa

Abstract


The main objective of the study is to test association between investment climate and attitude towards tax by SMEs in Plateau State. The study used cross-sectional survey design. Using Krejcie and Morgan (1970) sample size determination table, the sample size for the current study is 265 for a population of 875. The data for the study were obtained through administration of questionnaire and was analyzed using multiple regressions. The results indicate that shortage of electric supply, insecurity, perceived corruption, access to finance and taxpayers' attitude towards tax are significantly and positively associated. However, multiple taxation was found to be insignificant in explaining SMEs negative attitude towards tax. It was recommended that government should put measures in place to address shortage of electric supply, insecurity, inadequate access to finance and corruption to improve internally generated revenue through tax

Keywords


attitude towards tax, insecurity, investment climate, access to finance

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


International Journal of Management Science Research ISSN ISSN 2536 – 605X(Print)

Copyright: All rights reserved. No parts of this journal may be reproduced in any form; be it electronic, mechanic, photocopying, recording or otherwise without the prior written permission of the publisher.

To make sure that you can receive messages from us, please add the 'ijmsr.net' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders…