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March 15, 2026Open Access

Effect of Tax Revenue and Government Expenditure on the Performance of Small and Medium Enterprises (Smes) in Nigeria

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Authors

OBOluwafunmilayo Mary BusariThe Federal Polytechnic, Ado-EkitiIBIsmail Alani BusariThe Federal Polytechnic, Ado-EkitiIPIbrahim Abolore PopoolaThe Federal Polytechnic, Ado-Ekiti

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Overview

Study finds government expenditure impacts performance in small and medium enterprises, suggesting fiscal policy improvements.

Key Points

  • This research aims to evaluate how tax revenue and government expenditure affect the performance of SMEs in Nigeria.
  • Mixed method research design utilized for data collection and analysis
  • Targeted 7,468 registered SMEs in Ibadan
  • Sample size of 380 derived using Taro Yamane formula
  • Implemented stratified random sampling across five local government areas
  • Employed panel least squares regression analysis via E-views version 13.
  • Total Tax Revenue and Capital Expenditure have negative effects on SME performance
  • Recurrent Expenditure has a positive effect on SME performance
  • R-squared value indicates the model explains about 20% of the variance in SME performance

Cite This Study

Busari et al. (2026) studied this question.

synapsesocial.com/papers/69b5ff8d83145bc643d1c65chttps://doi.org/10.5281/zenodo.19000226
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1EFFECT OF TAX REVENUE AND GOVERNMENT EXPENDITURE ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMES) IN NIGERIA2026
  2. 2Government Policies, Technological Infrastructure, and the Performance of Small and Medium Enterprises in Oyo State, Nigeria2026
  3. 3VALUE ADDED TAX AND SMALL AND MEDIUM SIZED ENTERPRISES (SMEs) PERFROMANCE IN NIGERIA2026
  4. 4MACROECONOMIC ANALYSIS OF FISCAL POLICY AND SMALL AND MEDIUM-SCALE ENTERPRISES OUTPUT IN NIGERIA2024
  5. 5Assessing the effects of fiscal policy on micro, small, and Medium-scale enterprises' performance in Nigeria2025 · 1 citations