Tax Burden Perception and Business Expansion Among Artisans in Aba, Abia State

This research investigates how the perceived tax burden influences business expansion decisions among artisans and small-scale manufacturers in Aba, Abia State, South East Nigeria. Aba is renowned as a production hub for garments, shoes, and household goods, housing tens of thousands of artisans who operate largely in the informal economy. Despite their economic significance, this population faces multiple tax demands from state and local government authorities, raising concerns about tax-induced disincentives to business formalisation and growth. Using a descriptive survey design, data are collected from 200 artisans drawn across the major trade clusters of Ariaria, Cemetery Road, and Ngwa Road markets. The questionnaire assesses perceived fairness of tax rates, frequency of tax demands, awareness of tax expenditure, and self-reported investment intentions. Descriptive statistics and Spearman's rank correlation are employed for data analysis. The study expects to find that high perceived tax burden, compounded by multiple tax agents and informal levies, discourages capital reinvestment and business formalisation. Recommendations include harmonising all levies on artisans under a single agency, introducing presumptive tax schemes calibrated to actual income levels, and ensuring feedback mechanisms that demonstrate how tax revenues benefit artisan communities. This research supports ongoing policy discussions around formalisation and the taxation of Nigeria's vibrant artisan economy. Keywords: tax burden perception, business expansion, artisans, Aba, informal economy.