In Nigeria, the existing financial structure has not engendered the expected growth in the small-scale industrial sector as 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. Data collection held in Ekiti-State in years 2013 and 2014. The objectives of the study were to evaluate the impacts of recent government tax relief policies on the growth variables of small-scale enterprises in Ekiti-State. The related problems were identified; and credible solutions to discovered problems were proffered. The hypotheses tested include if government tax relief policies had high, little or no impacts on the growth of small-scale enterprises. Findings showed that over 90 per cent of the respondents studied could not attest to the claim that government tax relief policies had impacts on their enterprises.
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