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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 BusariIBIsmail Alani BusariIPIbrahim Abolore Popoola

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Overview

Mixed methods reveal significant effects of government expenditure and tax administration on SME performance in Nigeria.

Key Points

  • The research aims to evaluate how tax revenue and government expenditure influence SMEs' performance in Nigeria.
  • Mixed method research design employed for data collection
  • Sample of 380 SMEs derived from a population of 7,468 using Taro Yamane formula
  • Secondary data sourced from financial authorities covering 2000-2024
  • Panel least squares regression analysis conducted with E-views version 13
  • Total Tax Revenue and Capital Expenditure negatively impacted SME performance with p < 0.0001
  • Recurrent Expenditure positively influenced SME performance with p < 0.0001
  • R-squared value of 0.198989 indicates the model's explanatory power

Cite This Study

Busari et al. (2026) studied this question.

synapsesocial.com/papers/69b6069b83145bc643d1ca7ahttps://doi.org/10.5281/zenodo.19000227
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