Effect Of Corporation Tax Revenue On The Profitability Of Business Organzat1on In Abia State Nigeria:- Tungbowei Tamaraebi
ABSTRACT
In Nigeria Small and Medium
enterprises (SMEs) are increasingly seen as engines of economic grovvlh ofthe
country. contributing 75% of GDP and constituting 90% ofthe private sector.
This is because they contribute to sustained creation of employment
approximated to be 2.5 million, improve living standards and ensure social and
political stability (Hatega, 2017). On the other hand, it has been observed
from previous taxation studies that several SMEs in developing economies are
generally not compliant to tax despite the significant number ofreforms
intended to enhance compliance (Terkper, 2016; James, Barbour & Stem, 2017;
Ayoki, 2017). Such enterprises cannot easily be located by tax administration
(Teera, 2015), and those who can be traced pay less than their fair share oftax
(Ahmed& Braithwaite, 2015)
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TUNGBOWEI, T (2025). Effect Of Corporation Tax Revenue On The Profitability Of Business Organzat1on In Abia State Nigeria:- Tungbowei Tamaraebi. Repository.mouau.edu.ng: Retrieved Nov 11, 2025, from https://repository.mouau.edu.ng/work/view/effect-of-corporation-tax-revenue-on-the-profitability-of-business-organzat1on-in-abia-state-nigeria-tungbowei-tamaraebi-7-2
TAMARAEBI, TUNGBOWEI. "Effect Of Corporation Tax Revenue On The Profitability Of Business Organzat1on In Abia State Nigeria:- Tungbowei Tamaraebi" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 22 Oct. 2025, https://repository.mouau.edu.ng/work/view/effect-of-corporation-tax-revenue-on-the-profitability-of-business-organzat1on-in-abia-state-nigeria-tungbowei-tamaraebi-7-2. Accessed 11 Nov. 2025.
TAMARAEBI, TUNGBOWEI. "Effect Of Corporation Tax Revenue On The Profitability Of Business Organzat1on In Abia State Nigeria:- Tungbowei Tamaraebi". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 22 Oct. 2025. Web. 11 Nov. 2025. < https://repository.mouau.edu.ng/work/view/effect-of-corporation-tax-revenue-on-the-profitability-of-business-organzat1on-in-abia-state-nigeria-tungbowei-tamaraebi-7-2 >.
TAMARAEBI, TUNGBOWEI. "Effect Of Corporation Tax Revenue On The Profitability Of Business Organzat1on In Abia State Nigeria:- Tungbowei Tamaraebi" Repository.mouau.edu.ng (2025). Accessed 11 Nov. 2025. https://repository.mouau.edu.ng/work/view/effect-of-corporation-tax-revenue-on-the-profitability-of-business-organzat1on-in-abia-state-nigeria-tungbowei-tamaraebi-7-2