TAX Justice and Non-Financial Performance of Small and Medium Scale Enterprises in Ogun State West Senatorial District
Authors/Creators
- 1. Lecturer, Department of Accounting, Banking and Finance,
- 2. Director, Federal University of Agriculture, Abeokuta
- 3. Lecturer, Department of Accountancy, Federal Polytechnic, Ilaro, Ogun State, Nigeria
Description
In Nigeria Small and Medium Enterprises are faced with problem of inadequate supply of
infrastructural facilities by government despite the fact that they pay numerous types of
taxes. This study examined the effect of tax justice on non-financial performance of SMEs
in Ogun West Senatorial District. The population of the study comprises 658 Enterprises in
5 local government areas in Ogun West Senatorial District. A sample size of 300 enterprises
were selected using proportional sampling procedure. The data were collected through
questionnaire analyzed using descriptive statistics and multiple regression analysis. The
study's findings indicated that tax justice has significant effect on workers welfare (p <
0.05); and employment generation (p < 0.05). The study concluded that tax justice has
significant effect on non-financial performance (p < 0.05) and recommended that Ogun
state government should provide necessary infrastructural facilities to assist the SMEs in
their business operations.