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International Journal for Research Trends and Innovation
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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Issue: April 2026
Volume 11 | Issue 4
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Impact Factor : 8.14
Issue per Year : 12
Volume Published : 11
Issue Published : 119
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| Paper Title: | A STUDY ON THE EFFECT OF TAX AND STATUTARY COMPLIANCE COSTS ON SMALL AND MEDIUM ENTERPRISES (SMES) |
| Authors Name: | Ranjita Sundar , Ms.Sandhya V |
| Download E-Certificate: | Download |
| Author Reg. ID: |
IJRTI_211107
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| Published Paper Id: | IJRTI2604095 |
| Published In: | Volume 11 Issue 4, April-2026 |
| DOI: | https://doi.org/10.56975/ijrti.v11i4.211107 |
| Abstract: | In economic development of the nation Small and Medium Enterprises (SME) play a crucial role as they foster employment, industrial output, and innovations. The theme of this study is to investigate the effect of taxes and statutory compliance on the financial performance of SMEs. SMEs are required to follow compliance legislations including income tax, GST and other legal compliances. This includes the costs of compliance, which may affect the performance of the SMEs. The report provides an investigation on financial performance of SMEs by examining costs related to taxes and statutory compliance. The investigations are carried out with secondary data available from the financial statements and business reports of selected SMEs. The study uses data available for three years, which includes revenue, profit, and compliance costs. Different statistical techniques are involved to investigate the dependencies found in compliance costs and the financial performance. The study emphasizes that tax and statutory compliance are essential aspects to ensure transparency and compliance with the law. The report also analyzes the impact of high compliance costs for its impact on efficiency and performance of SMEs. Recommendations for improving SME performance are also highlighted. |
| Keywords: | TAX AND STATUTARY COMPLIANCE COSTS - SMES - EFFECTS |
| Cite Article: | "A STUDY ON THE EFFECT OF TAX AND STATUTARY COMPLIANCE COSTS ON SMALL AND MEDIUM ENTERPRISES (SMES)", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 4, page no.a669-a675, April-2026, Available :http://www.ijrti.org/papers/IJRTI2604095.pdf |
| Downloads: | 00082 |
| ISSN: |
2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2604095
Registration ID:211107
Published In: Volume 11 Issue 4, April-2026
DOI (Digital Object Identifier): https://doi.org/10.56975/ijrti.v11i4.211107
Page No: a669-a675 Country: Chennai, TamilNadu, India Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2604095 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2604095 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
Journal Starting Year (ESTD) : 2016
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