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A Systems View Across Time and Space

Table 10 Pearson correlation matrix of the variables

From: The effect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of corona virus pandemic

Variables

1

2

3

4

5

6

7

Sustainability of MSMEs (1)

1

      

Tax holiday (2)

0.350**

1

     

Tax allowance (3)

0.153**

0.285**

1

    

Reduction in tax rate (4)

0.257**

0.132*

0.060

1

   

Accelerated depreciation (5)

0.067**

0.064

− 0.181**

0.264**

1

  

Loss carry forward (6)

0.352**

− 0.129*

− 0.452**

0.045

0.005

1

 

Tax exemption (7)

0.368**

− 0.262**

− 0.021

0.017

− 0.184**

0.399**

1

  1. **Correlation is significant at the 0.01 level (2 tailed)
  2. *Correlation is significant at the 0.05 level (2 tailed)
  3. Source: Survey data, 2020