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Tax Policies and Financial Sustainability: Evidence from Small and Medium Enterprises in the Manufacturing Sector in Eswatini

Author

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  • Vilakati, Rejoice
  • Agyemang, Joseph Kwasi

Abstract

Purpose: This study assessed the effects of tax policies on the financial sustainability of SMEs in Eswatini’s manufacturing sector, with a specific focus on green tax policies, tax incentives, and presumptive taxation.Design/Methodology/Approach: The study used a cross-sectional research design and a quantitative research approach. Probability sampling was employed to select a sample of 127 manufacturing SMEs in the Matsapha Industrial Area, determined using the Taro Yamane formula. Primary data were collected from the selected SMEs using a structured five-point Likert scale questionnaire and analyzed through regression analysis to determine the relationship between tax policy variables and financial sustainability.Findings: The findings established that tax policies have positive effects on the financial sustainability of manufacturing SMEs. In particular, green tax policies and presumptive taxation were found to have significant positive effects on SMEs' financial sustainability, while tax incentives demonstrated a positive but statistically insignificant effect.Implications: The study provides empirical evidence on the role of tax policy in enhancing SME financial sustainability and offers policy insights for strengthening tax frameworks that support the growth and resilience of manufacturing SMEs in Eswatini.&&

Suggested Citation

  • Vilakati, Rejoice & Agyemang, Joseph Kwasi, 2026. "Tax Policies and Financial Sustainability: Evidence from Small and Medium Enterprises in the Manufacturing Sector in Eswatini," Journal of Business and Social Review in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 12(2), pages 269-284, June.
    • Handle: RePEc:src:jbsree:v:12:y:2026:i:2:p:269-284
    DOI: http://doi.org/10.26710/jbsee.v12i2.3766
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