As part of the Next Advocates of Liberty Project (NALP), we are proud to feature the research work of Mustapha Kameel Aboki, a Research Fellow from Ahmadu Bello University, Zaria, whose work explores the relationship between taxation, entrepreneurship, and economic freedom in one of Northern Nigeria’s largest commercial hubs—Kantin Kwari Market.
In this research, Mustapha examines how rising tax burdens and multiple taxation policies continue to affect Small and Medium Enterprises (SMEs), limiting business growth, reducing investment confidence, and weakening economic productivity. The paper highlights how excessive taxation can become a direct barrier to free enterprise and market participation, especially for small business owners already operating in challenging economic conditions.
Drawing from the ideas of economic liberty and free-market principles, the research argues for a more predictable, transparent, and growth-oriented tax system that supports entrepreneurship rather than punishes productivity.
This paper contributes to the broader goals of NALP by encouraging young scholars to apply pro-liberty ideas to real economic challenges within their communities.
Read and download the full research paper below.
By Mustapha Kameel Aboki
Next Advocates of Liberty Project Research Fellow
Ahmadu Bello University, Zaria
