📄 Pharmacol. Alt. Med. Acad. J. — Volume 17, Issue 6 (2026)
Pharmacology and Alternate Medicine Academic Journal |
Volume 17, Issue 6 | 2026 | 1 Articles
Open Access
Double-Blind Peer Reviewed
ISSN: 7392-5820 (Online)
📋 Articles — Volume 17, Issue 6
Research Article
Pages 1-16
Article 1 of 1
VALUE ADDED TAX AND SMALL AND MEDIUM SIZED ENTERPRISES (SMEs) PERFORMANCE IN NIGERIA
This study examined the effect of VAT on the performance of SMEs in Nigeria, with a specific focus on profitability, cash flow, business growth, and compliance cost. The study was driven by the increasing concerns that VAT obligations may impose…