Zapisane w:
| 1. autor: | |
|---|---|
| Format: | Recurso digital |
| Język: | angielski |
| Wydane: |
Zenodo
2026
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| Hasła przedmiotowe: | |
| Dostęp online: | https://doi.org/10.5281/zenodo.19694032 |
| Etykiety: |
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Spis treści:
- <p><span>The study examined the influence of tax reform on business sustainability of selected SMEs in Anambra state. The specific objective was to analyse the extent to which value-added tax reform, online tax payment platform and integrated tax administration system influence financial sustainability of selected SMEs in Anambra state. This study adopted a descriptive survey research design. The population of the study comprises 631 staff members from selected SMEs operating in Anambra state. Stratified sampling was used to select a sample size of 244. Primary data were collected from the respondents using structured questionnaire. Descriptive analysis was conducted using frequency, mean and percentage. Spearman ranked correlation was used to test the hypotheses. The study found that: value-added tax reform has a significant positive influence on financial sustainability of selected SMEs in Anambra state, online tax payment platform has a significant positive influence on financial sustainability of selected SMEs in Anambra state, and integrated tax administration system has a significant positive influence on financial sustainability of selected SMEs in Anambra state. In conclusion, well-designed reforms can facilitate a more cooperative relationship between tax authorities and the business community, reinforcing sustainable economic development through mutual trust and transparency. The study recommends that the Federal and State Governments continue to refine and expand value-added tax (VAT) reforms, ensuring that these reforms are tailored to the needs of SMEs by simplifying the VAT process, reducing compliance costs, and enhancing the transparency of VAT administration to further promote financial sustainability among SMEs</span></p>