THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA'S NEW TAX STRUCTURE ON SMALL BUSINESSES

The new tax regime introduced in Nigeria in 2023 seeks to boost revenue generation and stimulate economic growth. Despite its objectives, the financial implications for small businesses remain unclear. This study investigates the impact of the new tax policies on small businesses in Nigeria, employing a mixed-methods approach. Findings reveal a combination of positive and negative outcomes, including higher tax burdens, diminished profitability, and enhanced tax compliance

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-05-16
DOI
https://doi.org/10.5281/zenodo.15435134
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
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article

THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA'S NEW TAX STRUCTURE ON SMALL BUSINESSES

Zenodo (CERN European Organization for Nuclear Research)
Taxation and Compliance Studies
article

THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA'S NEW TAX STRUCTURE ON SMALL BUSINESSES

article en

Abstract

The new tax regime introduced in Nigeria in 2023 seeks to boost revenue generation and stimulate economic growth. Despite its objectives, the financial implications for small businesses remain unclear. This study investigates the impact of the new tax policies on small businesses in Nigeria, employing a mixed-methods approach. Findings reveal a combination of positive and negative outcomes, including higher tax burdens, diminished profitability, and enhanced tax compliance

Zenodo (CERN European Organization for Nuclear Research)
Federal College of Education, Kano (NG)
Decent work and economic growth
Openalex Percentile: Top 44%
Taxation and Compliance Studies
DOIOpen Access PDFOpenAlex
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THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA'S NEW TAX STRUCTURE ON SMALL BUSINESSES · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS