Impact of current tax system on small businesses: The case of Erbil/Kurdistan region
Abstract
Student Name: Shahra Nuri Saeed
The main goal of this research is to look into how the current tax system on small business in Erbil. Tax system is a mandatory payment to the government’s support imposed on people, property, income, commodities, transactions, and so on, now at a fixed rate that is generally proportional to the amount levied. The research approach uses both qualitative and quantitative data in two different designs. To ensure the impact of tax system on small businesses in Erbil, a data gathering procedure was developed that included gathering qualitative data from textbooks, journals, and other reliable academic sources. In addition, researcher for the study population are contacting professional accountants and small business owners who operate in private enterprises in Iraq’s Kurdistan area to gather data on the influence of taxation system on small business performance via questionnaire. The respondents analyzed chosen professional accountants from the Kurdistan Region’s (10) businesses. Furthermore, the sample size is (55) respondents.
Furthermore, the study used SPSS version 26 to analyze primary data. The application uses regression and Pearson correlation techniques to compare independent and dependent variables. The data analysis reveals that the tax system has a significant impact on small businesses.
