In Nigeria, the existing financial structure has not engendered the expected growth in the small-scale industrial sector as it is being expected of it. In view of this, government introduced various schemes to bail out the sector. Such introduced schemes constitute part of the conventional fiscal and monetary policies. They are classified under government’s direct intervention schemes. Government tax relief policies constitute part of these direct intervention schemes. The impacts of these tax relief policies were evaluated in this study.
The enterprises surveyed include bricks making, hotel services, and saw milling.
Data collection took place in Ekiti State from years 2013 and 2014. Download
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