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

Journal of Innovation and Entrepreneurship

A Systems View Across Time and Space

Table 12 Regression results

R = 0.687, R² = 0.472, Ad R².461,Std. Error of the Estimate = 0.88299, Durbin-Watson (d) = 1.932, F-statistic = 43.583, p-value = 0.000, ANOVA with (p-value of 0.000
Model		Unstandardized Coefficients		Standardized Coefficients	T	Sig	95.0% Confidence Interval for B		Collinearity Statistics
Model		B	Std. Error	Beta	T	Sig	Lower Bound	Upper Bound	Tolerance	VIF
	(Constant)	− 2.378	0.378		− 6.285	0.000	− 3.123	− 1.633
	Tax holiday	0.433	0.050	0.401	8.578	0.000**	0.333	0.532	0.824	1.214
	Tax Allowance	0.199	0.047	0.217	4.139	0.000**	0.103	0.290	0.658	1.519
	Reduction in Tax Rate	0.178	0.056	0.141	3.136	0.002**	0.065	0.285	0.897	1.115
	Accelerated Dep	0.170	0.073	0.107	2.314	0.021*	0.025	0.314	0.852	1.174
	Loss Carry Forward	0.341	0.052	0.353	6.594	0.000**	0.240	0.443	0.629	1.590
	Tax exemption	0.441	0.062	0.355	7.088	0.000**	0.318	0.563	0.720	1.388

The dependent variable, sustainability of MSMEs, **Correlation is significant at the 0.01 level, *Correlation is significant at the 0.05 level (2 tailed)
Source: Personal Survey data, 2020