Nnam Imaobong, J., Amara, F. M., Ekete, L. I., Okeke, S. E., & Chukwunwike, O. D. (2022). Taxation Practices and the Survival of Small and Medium-Sized Enterprises (SME). Universal Journal of Accounting and Finance, 10, 399-410.
https://doi.org/10.13189/ujaf.2022.100204

has been cited by the following article:

• TITLE: Impact of Tax Incentives on Employment in Gabonese SMEs: Empirical Evidence from a Sample of SMEs in Grand Libreville

  AUTHORS: Mvono Essono Bertrand

  KEYWORDS: Tax Incentives, Growth, Employment, SMEs, Gabon

  JOURNAL NAME: Open Journal of Business and Management, Vol.12 No.4, July 11, 2024

  ABSTRACT: This article examines the impact of tax incentives on employment growth within Gabonese SMEs. A quantitative analysis approach was adopted by administering a survey questionnaire to a sample of 207 SMEs in Grand Libreville. The data collected through this survey were analyzed using the ordinary least squares (OLS) regression model. The results show on the one hand the power of tax incentives in fostering employment growth within Gabonese SMEs. On the other hand, they reveal the positive and significant effect arising from the establishment of SMEs in a special economic zone on job creation. The robustness of the results is tested using two methods: changing the estimation technique on the one hand and the variable of interest on the other. The study suggests the need for further consideration on tax incentives to sustainably support job creation by SMEs. It also recommends the effective implementation of all special economic zones to enhance the job creation potential of SMEs and to mitigate unemployment.