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

Authors

  • Ngozi Chinwendu Ezeani School of Arts and Social Sciences, Federal College of Education (Special), Oyo, Nigeria

DOI:

https://doi.org/10.5281/zenodo.15435134

Keywords:

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 combination of positive and negative outcomes, including higher tax burdens, diminished profitability, and enhanced tax compliance

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Published

2025-05-19

How to Cite

Ezeani, N. C. (2025). THE FINANCIAL BURDEN AND BENEFITS OF NIGERIA’S NEW TAX STRUCTURE ON SMALL BUSINESSES. Contemporary Journal of Management and Economic Research, 13(2), 26–33. https://doi.org/10.5281/zenodo.15435134

Issue

Vol. 13 No. 2 (2025)

Section

Articles