The study examines the effect of tax policies on the survival of entrepreneurship in Ondo State, Nigeria. The study employed survey research design with the population of 18 local government areas. The study adopted multi-stage sampling techniques to select the sample size of nine local government areas that have duly registered small and medium enterprises (SMEs) under Small and Medium-Scale Enterprise Development Agency of Nigeria (SMEDAN) in Ondo State. Structured questionnaire was administered and returned by the respondents. Data collected was estimated using ordered logistic regression to test the hypotheses formulated. The study revealed that the three explanatory variables (multiple taxation, tax rates, and tax incentives) accounted for 43% of the variability of SMEs sustainability in Ondo State with a p value < 0.05, α = 0.0029. It also revealed that there was a negative significant effect between multiple taxation and sustainability of entrepreneurship; while tax rates and tax incentives have a positive relationship on entrepreneurship sustainability. Based on these findings, the study therefore recommends that for government to truncate unemployment rates that resulted to chronic poverty, banditry, kidnapping, and other social vices in the state, it is imperative that a favorable tax regime shall be provided which will encourage entrepreneurship sustainability and reduces social vises. This will not only enliven existing ones but also inspire the emergence of new ones. Friendly tax regime would engender voluntary compliance amongst the entrepreneurs in the long run with resultant tax yield.

该研究考察了税收政策对尼日利亚翁多州企业家生存的影响。该研究采用了18个地方政府区域人口的调查研究设计。该研究采用多阶段抽样技术，选择了在恩多州尼日利亚中小型企业发展局（SMEDAN）正式注册了中小型企业（SME）的9个地方政府区域的样本量。结构化问卷由受访者管理并返回。使用有序逻辑回归来估计收集的数据以检验所提出的假设。研究表明，三个解释变量（多重税收，税率和税收优惠）占翁多州中小企业可持续性变异的43％，p值<0.05，α= 0.0029。它还表明，多重征税与企业家精神的可持续性之间存在负面的重大影响；税率和税收优惠政策对企业可持续发展有着积极的关系。因此，根据这些发现，该研究建议，对于政府以截断导致该州的长期贫困，土匪，绑架和其他社会弊端的失业率，必须提供有利的税收制度以鼓励企业家的可持续发展。并减少社交视线。这不仅会激发现有的，而且会激发新的出现。从长远来看，友好的税收制度将使企业家自愿遵守，从而产生税收收益。