The study examines the effect of taxation on performance of SMEs in Ogun State of Nigeria. The study adopted a survey research design by administrating questionnaires on the randomly selected SMEs in Ogun State. descriptive and inferential statistics were utilized in analyzing the data. Result of the regression analysis documents that tax incentives and tax utilization positively and significantly have affect profitability of SMEs while tax collection was found to have a significant negative effect. Arising from the findings, the study recommends that the tax policy should be designed to promote the growth and stability of SMEs in Ogun State.

Keywords: Taxation, Performance, Impact, Small and Medium Enterprise,

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