NIGERIA'S NEW TAX REGIME AND ITS EFFECTS ON SMALL BUSINESS PROFITABILITY AND SUSTAINABILITY

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
2025-02-27
DOI
https://doi.org/10.5281/zenodo.18695972
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
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article

NIGERIA'S NEW TAX REGIME AND ITS EFFECTS ON SMALL BUSINESS PROFITABILITY AND SUSTAINABILITY

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

NIGERIA'S NEW TAX REGIME AND ITS EFFECTS ON SMALL BUSINESS PROFITABILITY AND SUSTAINABILITY

Ngozi Chinwendu Ezeani
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)
Openalex Percentile: Top 12%
Taxation and Compliance Studies
DOIOpen Access PDFOpenAlex
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NIGERIA'S NEW TAX REGIME AND ITS EFFECTS ON SMALL BUSINESS PROFITABILITY AND SUSTAINABILITY — Ngozi Chinwendu Ezeani · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS