ABSTRACT

This study analyzed the effect of government taxation and levy charges on wholesale and supermarket marketing Abia state, Nigeria. Primary data was used for the study. The primary objectives were to examine the marketing characteristics of wholesale and supermarket marketers in Abia state; examine the amount of government taxation and levy charges on wholesale and supermarket marketers in the last five years; investigate the perception of wholesale and supermarket marketers towards government taxation and levy charges; compare the investment levels as well as profitability levels of wholesale and supermarket markcters investigate the effect of taxation and levy charges on investment levels of wholesale and supermarket marketers; and investigate the effect of taxation and levy charges on profitability levels of wholesale and supermarket marketers. Data were collected from 120 respondents which comprises of 60 wholesale marketers and 60 supermarket marketers through a well structured questionnaire. Data obtained were analyzed using both descriptive and inferential statistics. Findings from the study showed that young marketers are involved more in wholesale than in. supermarket marketing respectively. Males were found to be more into wholesale marketing than females while female dominated in supermarket marketing business than their male counterparts. Both wholesale and supermarket marketers in the study area were literate with fairly large household size. Both marketers had several years of experience in their marketing business and them operated mostly on a medium scale. Amount of tax and levies charged on both wholesale and supermarket marketers by the government increased in an increasing rate from the year 2010 till 2014. Both wholesale marketer's and supermarket marketers in the state positively perceived government taxation and levies as worth been paid for since it is used for development purposes. It was observed that the number of levies paid in the state were too numerous, also that the tax and levy collectors double taxed and levied them, that government taxation and levies made their product to be high and expensive for consumers to buy, that the manner in which they are demanded to pay the tax and levies are unfavorable and should be changed and that government taxation and levies was too expensive. The result further revealed that marketing experience, level of education, amourn of capital earned previously, size of business, amount of credit and amount paid as tax and levy charged significantly influenced the investment level of wholesale marketers whereas marketing experience, level of education, amount of capital earned previously, size of business and amount paid of tax and levy charged significantly influenced the investment level of supermarket marketers. [he study concluded that government taxation and levy charges affects wholesale and supermarket marketing in Abia state, Nigeria. The study recommended that enabling environment should be created for both wholesale and supermarket marketers to thrive in the state through government reassessment of its taxation and levy charges on wholesale and supermarket marketers in Abia state, Nigeria.