ABSTRACT
This study analyzed the effect of government taxation and
levy charges on wholesale and supermarket marketing Abia state, Nigeria.
Primary data was used for the study. The primary objectives were to examine the
marketing characteristics of wholesale and supermarket marketers in Abia state;
examine the amount of government taxation and levy charges on wholesale and
supermarket marketers in the last five years; investigate the perception of
wholesale and supermarket marketers towards government taxation and levy
charges; compare the investment levels as well as profitability levels of
wholesale and supermarket markcters investigate the effect of taxation and levy
charges on investment levels of wholesale and supermarket marketers; and
investigate the effect of taxation and levy charges on profitability levels of
wholesale and supermarket marketers. Data were collected from 120 respondents
which comprises of 60 wholesale marketers and 60 supermarket marketers through
a well structured questionnaire. Data obtained were analyzed using both
descriptive and inferential statistics. Findings from the study showed that
young marketers are involved more in wholesale than in. supermarket marketing
respectively. Males were found to be more into wholesale marketing than females
while female dominated in supermarket marketing business than their male
counterparts. Both wholesale and supermarket marketers in the study area were
literate with fairly large household size. Both marketers had several years of
experience in their marketing business and them operated mostly on a medium
scale. Amount of tax and levies charged on both wholesale and supermarket
marketers by the government increased in an increasing rate from the year 2010
till 2014. Both wholesale marketer's and supermarket marketers in the state
positively perceived government taxation and levies as worth been paid for
since it is used for development purposes. It was observed that the number of
levies paid in the state were too numerous, also that the tax and levy
collectors double taxed and levied them, that government taxation and levies
made their product to be high and expensive for consumers to buy, that the
manner in which they are demanded to pay the tax and levies are unfavorable and
should be changed and that government taxation and levies was too expensive.
The result further revealed that marketing experience, level of education,
amourn of capital earned previously, size of business, amount of credit and
amount paid as tax and levy charged significantly influenced the investment
level of wholesale marketers whereas marketing experience, level of education,
amount of capital earned previously, size of business and amount paid of tax
and levy charged significantly influenced the investment level of supermarket
marketers. [he study concluded that government taxation and levy charges
affects wholesale and supermarket marketing in Abia state, Nigeria. The study
recommended that enabling environment should be created for both wholesale and
supermarket marketers to thrive in the state through government reassessment of
its taxation and levy charges on wholesale and supermarket marketers in Abia
state, Nigeria.
OHAERI, S (2021). Effect Of Government Taxation And Levy Charges On Wholesale And Supermarket Marketing Abia State, Nigeria. Mouau.afribary.org: Retrieved Dec 24, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-government-taxation-and-levy-charges-on-wholesale-and-supermarket-marketing-abia-state-nigeria-7-2
SOPURUCHI, OHAERI. "Effect Of Government Taxation And Levy Charges On Wholesale And Supermarket Marketing Abia State, Nigeria" Mouau.afribary.org. Mouau.afribary.org, 05 Oct. 2021, https://repository.mouau.edu.ng/work/view/effect-of-government-taxation-and-levy-charges-on-wholesale-and-supermarket-marketing-abia-state-nigeria-7-2. Accessed 24 Dec. 2024.
SOPURUCHI, OHAERI. "Effect Of Government Taxation And Levy Charges On Wholesale And Supermarket Marketing Abia State, Nigeria". Mouau.afribary.org, Mouau.afribary.org, 05 Oct. 2021. Web. 24 Dec. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-government-taxation-and-levy-charges-on-wholesale-and-supermarket-marketing-abia-state-nigeria-7-2 >.
SOPURUCHI, OHAERI. "Effect Of Government Taxation And Levy Charges On Wholesale And Supermarket Marketing Abia State, Nigeria" Mouau.afribary.org (2021). Accessed 24 Dec. 2024. https://repository.mouau.edu.ng/work/view/effect-of-government-taxation-and-levy-charges-on-wholesale-and-supermarket-marketing-abia-state-nigeria-7-2