Effects Of Government Incentives On The Performance Of Small And Medium Scale Enterprise In Odukpani, Cross River State, Nigeria.

ABSTRACT

The study examine of effects  Government incentives on the performance of small and

medium scale enterprise in Odukpani, Cross Rivers State, Nigeria. the objectives  to

ideal U_i' and analyse the various govern/neat incentives available to small and medium scale

enterprise in the study area, 10 ascertain the effect of tax reduction on the profitability of

small and medium scale enterprise in study area and to ascertain the effect of nat/tip/c

taxation on the projitabili y of small and niediuni scale enterprise in the study area. Primary

 given 10 owners of small (111(1 med/nit, scale

enterprise. The data i'ere anali':c'd living siniple and maul//pie regression. The result revealed

1/ia/lax re(hiciion, grants, training q/owmieiw of SME.v have positive and significant c/fec! on

j,roJItaln/ity of small anl medium scale enterprise, lax reduction hcts positive and signicant

effect on profitability qf sinai! and medium scale enterprise and multiple tax cilion has

negative and sign U_leant effect on profitabilily of small and medium scale enterprise. It was

recommended that owners f small and medium scale enterprises in Odukpani, Cross River

state, Nigeria should engage the govern/acm' in active dialogue to pin-poini the negatIve

effect of niulnple taxation on the jno/li ofsniall and medium scale enterprise cmnd the need for

them to reduced difference taxes charges by Governments.