VARIABLES

PERCEPTION

Count Mean

Standard Deviations

Taxes serve as good sources of income to the government but aren’t used for their intended purposes.

3.04

1.10

Taxes is just a way of government earning revenue with no much good to the SMEs

4.72

1.01

Taxes are painful loses to SMEs.

4.84

0.84

Taxes are complicated.

3.21

1.02

Tax rate is set too high

4.64

0.83

Tax is unfair to SMEs.

4.76

1.21

SMEs hardly achieves its expected profit and therefore sees income taxes as just an extra loss to the firm

4.82

1.25

Overall

4.29

1.02