December 2, 2025Open Access

Impact of Taxation on the Performance of Small and Medium-Sized Enterprises: The Case of the City of Kinshasa

View Full Paper

Ask AI

Bookmark

Authors

Discussion

Quantitative survey finds taxation reduces performance in small and medium-sized enterprises, suggesting the need for tax reform.

High taxation significantly erodes investment capacity and diminishes performance in small and medium-sized enterprises.
Findings reveal that excessive tax pressure and administrative complexity detract from economic performance.
Quantitative survey of 388 SME managers utilized multinomial logistic regression for analysis.
Tax reform must focus on simplifying the system to support inclusive and sustainable growth.

MUJANI KANANGA Jerry (2025) studied this question.

View Full Paper

Ask AI

Bookmark