THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA’S NEW TAX STRUCTURE ON SMALL BUSINESSES
DOI:
https://doi.org/10.5281/zenodo.15846574Keywords:
Tax Regime, Small Businesses, Economic Growth, Tax Compliance.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 combinatio of positive and negative outcomes, including higher tax burdens, diminished profitability, and enhanced tax compliance
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Published
2025-07-09
How to Cite
Ezeani, N. C. (2025). THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA’S NEW TAX STRUCTURE ON SMALL BUSINESSES. Journal of Library Science and Information Management, 13(2), 1–9. https://doi.org/10.5281/zenodo.15846574
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