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Business Premises Levies and Investment Decision of Small and Medium Enterprises in Calabar Metropolis, Cross River State

Inyang, Ochi Inyang, Ahakiri, Francis Idiege & Agbor, Lovina Eyare

Abstract

The study examined business premises levies and their effect on investment decision of businesses in Calabar Metropolis, Cross River State. To achieve the objectives of the study, the research made use of ex-post facto research design and data were collected secondary source. The data collected were presented and analyzed by the use of multiple regression. Based on the analysis, it was found out that registration levies have significant effect on investment decision of business, that renewal of business premises have effect on investment decision, specifically, that development levy has significant effect on investment decision of business. Based on the findings, the study concluded that business premises levies have significant and positive effect on investment decision of businesses in Cross River State. In the light of the above, the study recommended that government regulations governing business should be simplified in order to make compliance easier for them. This include clear and simple levies regulations and an undemanding tax filling process

Keywords

BusinessDecisionInvestmentPremisesLevies

References

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