TABLE OF CONTENTS
DECLARATION ............................................................................................................................ i
APPROVAL .................................................................................................................................. ii
TABLE OF CONTENTS ............................................................................................................. iii
LIST OF TABLES ....................................................................................................................... vi
LIST OF FIGURES .............................................................................. ............ vii
CHAPTER ONE .......................................................................................................................... 1
INTRODUCTION ....................................................................................................................... 1
Background of the Study ............................................................................................................... I
1.1.lHistorical Paspective ........ .................... ......................... ................................ ........................ 1
l .1.2 Theoretical Perspective ........................................................................................................ 2
1. I .3. Conceptual Perspective ............. , ......................................................................................... 3
1.1.4 contextual perspective .......................................................................................................... 4
1.2 State1nent of the Proble1n ........................................................................................................ 4
1.3 Purpose of the Study ................................................................................................................ 5
1.4 Objectives of the Study .. ......................................................................................................... 5
1.5 Research Questions ................................................................................................................. 5
1.6 Scope of the Study ................................................................................................................... 5
1.7 Significance of the Study ........................................................................................................ 6
1.8 Definition of key tenns ............................................................................................................ 6
1.8.1 Tax ......................................................................................................................................... 6
1.8.3 Market .................................................................................................................................. 6
CHAPTER TWO ......................................................................................................................... 7
LITERATURE REVIEW ........................................................................................................... 7
2.0 The Concept of taxation .......................................................................................................... 7
2.1 Conceptual framework ............................................................................................................ 7
2.0. l Tax ........................................................................................................................................ 8
2. I Tax rates levied on smal I scale businesses of Kansanga Market. ........................................... 8
2.2 Performance of small scale businesses of Kansanga Market ................................................ 10
2.3 Problems encountered by small-scale businesses in trying to comply with tax policies ...... 11
2.3.1 Tax benefits ......................................................................................................................... 11
2.3.2 Tax benefit and small scale businesses growth in developing and emerging countries ..... 13
2.3.3 Main Federal Tax Benefits for Small Business .................................................................. 13
2.3.4 Performance of small scale business .................................................................................. 14
2.3.5 Policies Adapted to Promote Small scale businesses ......................................................... 16
2.3.6 Taxation and business performance ................................................................................... 16
2.4 The relationship between tax benefits and performance of small scale businesses .............. 16
CHAPTER THREE .................................................................................................................. 20
METHODOLOGY .................................................................................................................... 20
3.1 Research Design .................................................................................................................... 20
3.2 Target Population .................................................................................................................. 20
3.3 Sample Size ........................................................................................................................... 20
3.4 Sampling method ................................................................................................................... 20
3.5 Research instruments ............................................................................................................. 21
3.5. 1 Questionnaire ..................................................................................................................... 21
3.5.2 Interviews ......................................................................................................................... 21
3.6 Data Analysis ........................................................................................................................ 21
3.6.1 Quantitative Analysis ......................................................................................................... 21
3.6.2 Qualitative Data Analysis ................................................................................................... 21
3.7 Validity and reliability of the instrnments ............................................................................. 21
3.8 Ethical consideration ............................................................................................................. 22
3.9 Limitations of the study and their solutions .......................................................................... 22
CHAPTER FOUR ..................................................................................................................... 23
PRESENTATION OF FINDINGS, DATA ANALYSIS AND INTERPRETATION ......... 23
4.0 Introduction ........................................................................................................................... 23
4.1 Socio-Demographic characteristics of the study population ................................................. 23
4.1.1 Gender category of respondents ......................................................................................... 23
4.1.2 The age group of the respondents ....................................................................................... 24
4.1.3 The marital status of respondents ....................................................................................... 25
4.1.4 The level of education attained by respondents ................................................................. 26
4.2 Tax rates levied on small-scale businesses in Kansanga market.. ......................................... 27
4.3 The performance of small scale businesses in Kansanga market.. ........................................ 29
4.4 Problems faced by tax payers in Kansanga market.. ............................................................. 30
CHAPTER FIVE ....................................................................................................................... 33
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS ................ 33
5.0 Introduction ........................................................................................................................... 33
5.1 Summary of findings ............................................................................................................. 33
5.2 Conclusion ............................................................................................................................. 33
5.3 Recommendations ................................................................................................................. 34
5.4 Areas for further research ...................................................................................................... 34
REFERENCES ............................................................................................................................ 35
APPENDICES ............................................................................................................................. 35
APPENDIX I: QUESTIONNAIRE ............................................................................................. 37
APPENDIX (II): INTERVIEW GUIDE ..................................................................................... 41
Appendix III: TIME FRAME ....................................................................................................... 43
APPENDIX IV: BUDGET .......................................................................................................... 44
APPEND[X V: QUESTIONNAIRE ........................................................................................... 45
APPENDIX (VI): INTERVIEW GUlDE .................................................................................... 49
