Effects of tax revenue on small scale businesses. In Calabar Metropolis,Cross River State, Nigeria

      Аннотация: This work assessed the effects of tax revenue on small scale businesses in Calabar Metropolis. The study adopted the descriptive survey design. The instrument of data collection was the questionnaire and the data collected were analyzed using the SPSS software. From the multiple regression result, taxation has a negative and insignificant relationship with profits of small scale businesses in Calabar Metropolis; tax assessment and collection has a positive and insignificant effect on profits of small scale businesses in Calabar Metropolis while tax utilization system has a positive and significant effect on profits of small scale businesses in Calabar Metropolis. The study recommended that Government should come up with uniform tax policies that will aid development of small scale businesses in CalabarMetropolis, the tax policy needs to be appropriate such that it will neither be a burden to the small scale businesses nor discourage voluntary compliance, among others.

Ключевые слова: Tax revenue, small scale business, multipleregressions, Cross River Sate, Nigeria