ONYEMAECHI, TOCHI ANITA (2025) IMPACT OF TAXATION ON THE PROFITABILITY OF MEDIUM SCALE ENTEPRISES IN ENUGU: CASE STUDY OF ROBAN STORES. Other thesis, GODFREY OKOYE UNIVERSITY, ENUGU.
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Abstract
This study examines the impact of taxation on the profitability of small-scale enterprises in Enugu State, with a particular focus on Roban Stores, a medium-scale retail business. The research aimed to evaluate how Company Income Tax (CIT) and Value Added Tax (VAT) influence the Profit After Tax (PAT) and Sales Turnover of the enterprise. Grounded in the Ability-to-Pay Theory and Benefit Theory, the study employed a longitudinal design using secondary data spanning 2015 to 2024. Data analysis involved descriptive statistics and multiple regression models to test the stated hypotheses. The findings revealed that CIT significantly affects PAT, while VAT positively influences sales turnover. The study concludes that tax burdens have both suppressive and stimulative effects depending on the type of tax involved. Recommendations include implementing tailored tax policies that support medium- scale enterprises through targeted reliefs and administrative transparency.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | Uchenna Eneogwe |
| Date Deposited: | 22 Jun 2026 16:16 |
| Last Modified: | 22 Jun 2026 16:16 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/5865 |
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