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ABSTRACT
Small and medium scale enterprises (SMEs) are a vital component of most economies in the world today. Despite the significant contributions of SMEs to the economic growth process of almost all nations of the world, they are not exempted from paying taxes and levies. This research work examines the impact of taxes and levies on SMEs in Nigeria, with Ibusa metropolis as a case study. The data analyzed bythis work was obtained from questionnaires distributed through the medium of Googleforms, to a sample of 103 respondents in Ibusa metropolis. After analysis of the data, with the aid of the statistical software stata-MP ,the results revealed that tax or levy amount paid by SMEs has a negative and insignificant effect on the likelihood of growth of these business enterprises. The results further indicated the existence of negative and insignificant effect of tax collection agents on growth of SMEs. The variable of profit was found to have a positive and significant effect on growth of SMEs.
