A Systems View Across Time and Space
Table 2 Summary of empirical review and hypotheses
Variable name | Empirical Studies findings |
|---|---|
Tax holiday | Empirical studies, like Atawodi and Ojekal (2012); Tekola and Gidey (2019); Ahmedova (2015); Boso et al. (2017); Fernández-Viñé et al. (2013); Twesige and Gasheja (2019); and Jansson et al. (2017), were evidenced that tax holiday has positive effect On Sustainability Of MSMEs. So it can be hypothesized that H1: holiday has a positive and statistically significant effect on the sustainability of MSMEs |
Tax allowance | Prior studies, such as Atawodi and Ojekal (2012); Ahmedova (2015); Boso et al. (2017); Fernández-Viñé et al. (2013); and Twesige and Gasheja (2019), were suggested that tax allowance has a positive effect On the Sustainability of MSMEs. So that a tentative statement could be developed H2: tax allowance has a positive and statistically significant effect on the sustainability of MSMEs |
Reduction in tax rate | Studies were conducted by Ahmedova, (2015); Voronkova et al. (2018); Boso et al. (2017); Fernández-Viñé et al. (2013); and Twesige and Gasheja (2019) were reduction in tax rate has a positive effect on the sustainability of MSMEs. Hence, the hypothesis can be developed as follows: H3: reduction in tax rate has a positive and statistically significant effect on the sustainability of MSMEs |
Accelerated depreciation | Experimental studies of Ahmedova (2015); Atawodi and Ojekal (2012); Boso et al. (2017); Fernández-Viñé et al. (2013); Twesige and Gasheja (2019); and Jansson et al. (2017) were evidenced that accelerated depreciation has a positive effect on the sustainability of MSMEs H4: accelerated depreciation has a positive and statistically significant effect on the sustainability of MSMEs |
Loss carry forward | First-hand studies, like Ahmedova (2015); Boso et al. (2017); Fernández-Viñé et al. (2013); Twesige and Gasheja (2019); Jansson et al. (2017); and Atawodi and Ojekal (2012), were found out that Loss carry forward has a positive effect on the sustainability of MSMEs. So the researcher developed the tentative statement as follows: H5: Loss carry forward has a positive and statistically significant effect on the sustainability of MSMEs |
Tax exemption | Previous studies were undertaken by Boso et al. (2017); Fernández-Viñé et al. (2013); Twesige and Gasheja (2019); Jansson et al. (2017); Atawodi and Ojekal (2012); and Ahmedova (2015) where evidenced tax exemption has a positive effect on the sustainability of MSMEs. It can be hypothesized that H6: Tax exemption has a positive and statistically significant effect on the sustainability of MSMEs |