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Small Business Survey

Are you 18 or older, and do you own, run, or help manage a business?

Research Proposal SME Growth Readiness Grant, Tax Readiness and Business Support Study Prepared for: Nigeria Revenue Service Date: June 2026 Version: Draft 2.0 1. Executive Summary Small and medium-sized businesses are central to Nigeria’s economy, but many business owners still face serious barriers around formalisation, record keeping, access to finance, tax understanding, government payments, and trust in public institutions. This study is designed to understand the real needs, behaviours, fears, and support gaps of Nigerian SMEs. The study will be conducted using transparent, ethical research practices aligned with the ICC/ESOMAR Code, which sets global standards for market, opinion, social research, and data analytics. The 2025 ICC/ESOMAR Code emphasises legality, honesty, transparency, respondent protection, responsible data handling, and a clear distinction between research and non-research activities. 2. Study Title SME Growth and Tax Readiness Study Public-facing campaign name: Small Business Survey 3. Background and Rationale A standard taxpayer survey may not generate strong participation among SMEs, especially in a high non-compliance and low-trust environment. Many business owners may fear that tax-related questions could expose them to penalties, harassment, or unwanted government attention. For SMEs, tax is rarely experienced as a standalone issue. It sits inside a bigger business growth journey: registration, record keeping, access to loans, supplier credit, grants, contracts, bank requirements, government levies, documentation, and trust. This study, therefore, uses a business growth and finance-readiness frame while preserving the core research objective: to understand tax readiness, trust, communication preferences, and the practical barriers that prevent SMEs from engaging confidently with tax and government payment systems. The grant-backed approach is designed to increase response quality by giving SMEs a direct benefit: a free business readiness scorecard; the opportunity to receive a ₦200,000 small business grant; a clearer understanding of what may improve their readiness for finance, contracts, tax, and business support. 4. Research Objectives The study will answer the following questions: What types of SMEs are seeking growth and business-readiness support? What is their current level of formalisation, documentation, and record keeping? What prevents SMEs from accessing finance, grants, contracts, supplier credit, or larger opportunities? How well do SMEs understand the taxes, fees, and levies that apply to their businesses? What makes tax and government payments difficult for SMEs? What support would help SMEs become more finance-ready and tax-ready? Which channels and messengers do SMEs trust for tax, finance, and business support information? How much do SMEs trust tax officials to treat small businesses fairly? Would SMEs accept secure online checks of basic business details if it reduced repeated KYC forms, bank visits, document requests, or delays? How can NRS or ecosystem partners communicate with SMEs in a way that feels useful rather than punitive? 5. Research Design This will be a grant-backed quantitative SME application survey. The application will serve three clearly stated purposes: Research: to understand SME growth, finance readiness, tax readiness, and business support needs. Scorecarding: to generate a free Business Readiness Scorecard for eligible applicants who provide contact permission. Grant selection: to identify ten businesses to receive ₦200,000 SME Growth Readiness Grants. The study will use a structured 20-question questionnaire written in plain Nigerian business language. It will be designed for mobile completion and suitable for WhatsApp, web forms, social distribution, and partner networks. The questionnaire will avoid audit-style language. It will not ask for TIN, bank details, tax records, tax debt, private financial statements, or exact tax payment history at the application stage. 6. Ethical Research Practice The study will be conducted in line with recognised market and social research principles, including transparency, voluntary participation, data minimisation, respondent protection, and clear separation between research and non-research activities. The 2025 ICC/ESOMAR Code describes the ICC/ESOMAR Code as a global benchmark for ethical and professional conduct in market, opinion, social research, and data analytics. To support ESOMAR alignment, the study will clearly explain: who is conducting the study; why the information is being collected; how the information will be used; which parts relate to research, scorecarding, grant selection, and future contact; that participation is voluntary; that respondents can stop at any time; that no TIN, bank details, tax records, or private financial statements are required at application stage; that grouped findings may be shared with partners; that identifiable personal or business contact details will not be shared without specific consent. The Nigeria Data Protection Act 2023 provides for data subject rights, including withdrawal of consent where processing is based on consent. The study will therefore include clear consent, data-use, and contact-permission language. 7. Consent Structure The application will use separate consent moments. 7.1 Research Consent Respondents will be asked to confirm that they agree for their answers to be used for grouped research on SME growth, finance readiness, tax readiness, and business support needs. 7.2 Scorecard and Grant Contact Permission Respondents who want to receive their Business Readiness Scorecard or be contacted if shortlisted for the grant must give contact permission. 7.3 Future Support Permission Future advisory, finance-readiness support, tax-readiness support, partner opportunities, or commercial follow-up will require a separate opt-in. Respondents will not be required to opt in to future support in order to participate in the research. 8. Opening Text About this application Thank you for your interest in the SME Growth Readiness Grant. This application has three purposes: To understand what Nigerian SMEs need to grow, keep better records, access finance, and deal with tax or government payments. To give eligible applicants a free Business Readiness Scorecard. To select ten businesses for ₦200,000 SME Growth Readiness Grants. Your answers may be used to create grouped research findings. These findings will not identify you or your business. We will not ask for your TIN, bank details, tax records, or private financial statements in this form. If you choose to share your contact details, we will use them only to send your scorecard, contact you about the grant, or follow up on support you agreed to receive. 9. Incentive and Grant Model Public offer All eligible applicants who provide contact permission receive a free Business Readiness Scorecard. Ten selected businesses receive ₦200,000 grants each. Applicants may opt in separately to be contacted about future business support, finance-readiness support, or tax-readiness advisory opportunities. Grant pool Number of winners: 10 businesses Grant amount per winner: ₦200,000 Total cash grant pool: ₦2,000,000 Grant type The grant would be positioned as a merit-based SME support grant, not a random draw or raffle. This distinction matters. Nigeria’s FCCPC has a process for registering sales promotions, and promotional mechanics involving prizes may require additional review depending on the structure. A merit-based grant with published criteria is cleaner, more credible, and better aligned with the research purpose. 10. Target Audience The study will target Nigerian business owners and SME decision-makers. Eligible applicants include: business owners; business managers; traders; freelancers; self-employed professionals; informal business operators; people responsible for business money, records, tax, or government payments. Respondents must be 18 years or older. Respondents who do not own, run, or help manage a business will be screened out. 11. Sampling Method The recommended sampling approach is: Quota-controlled purposive sample of Nigerian SMEs This is the most practical and honest method because respondents will be recruited through our SME audiences, partner networks, business communities, social media, WhatsApp groups, market associations, and targeted campaign distribution. This is not a pure random probability sample. Findings would therefore be reported as the views of a quota-controlled sample of SME grant applicants, not as a fully nationally representative estimate of all Nigerian SMEs unless additional probability sampling and weighting are introduced. 12. Recommended Sample Size Minimum target: 2,500 completed eligible applications Stretch target: 5,000+ completed eligible applications The 2,500 minimum is large enough to support robust cross-tabulation by region, sector, business size, formality level, tax readiness, and communication channel. It also aligns with the earlier NRS proposal ambition to generate a meaningful evidence base for taxpayer perception, segmentation, and communications insight. 13. Sampling Criteria and Quotas Recruitment should be monitored against clear quotas to avoid over-reliance on one geography, sector, or audience source. Recommended quota dimensions Quota Area Target Geography Spread across Nigeria’s six geopolitical zones Business size Solo, micro, small, and medium-sized businesses Formality Registered, registration in progress, unregistered, and unsure Sector Trade, food, fashion/beauty, transport, agriculture, professional services, production, technology, education, health, creative/media, and others Gender of owner/manager Track and balance where possible Location type Large city, smaller town, market area, rural/community area, mostly online, mobile/no fixed location Tax exposure Include businesses with and without current tax or levy experience Suggested geographical minimums for 2,500 completes Zone Minimum Completes North Central 350 North East 250 North West 350 South East 300 South South 350 South West 500 Open allocation/buffer 400 The South West may receive a higher allocation because of SME density and digital reach, but the sample should not become Lagos-heavy. 14. Recruitment Channels Recruitment will use mixed channels to reach both formal and informal SMEs. Recommended channels include: Mooyi audience SME WhatsApp groups; business communities and associations; market associations; Instagram and Facebook ads; LinkedIn for professional SMEs; radio or community mentions where possible; accountants, bookkeepers, and tax advisers; banks, fintechs, lenders, and business-support partners; state-level SME networks; women business networks; youth enterprise communities; chambers of commerce and sector associations. Each recruitment channel should use the same core message and link to the same application flow. 15. Questionnaire Public-facing title: SME Growth Readiness Grant Application SME Taxpayer Questionnaire 16. Grant Selection Questions The core research survey will remain at 20 questions. Grant-specific questions will appear after the main survey as a separate grant section. G1. If selected, what would you use a ₦200,000 grant for? Buy stock or inventory Buy equipment or tools Improve shop, office, or production space Marketing and customer acquisition Hire or train staff Improve records, accounting, or tax readiness Register or formalise the business Expand to a new location or channel Other G2. In one sentence, explain how this grant would help your business grow. Open answer. G3. Are you willing to share basic contact details so we can send your scorecard and reach out to you if your business is shortlisted? Yes No If “Yes”, collect: Full name Phone number Email address Business name State Preferred contact channel 17. Business Readiness Scorecard Every eligible applicant who provides permission to contact will receive a simple Business Readiness Scorecard. The scorecard will not judge or penalise businesses. It will show where the business is strong and where it may need support. Scorecard dimensions Dimension What It Measures Business Formality Registration status and business documentation Record Readiness Sales records, expense records, invoices, payroll records Finance Readiness Experience with loans, grants, credit, and finance barriers Tax Understanding Understanding of taxes, fees, levies, and government payments Support Need Practical support required to improve readiness Digital Verification Openness Interest in secure online checks for KYC and business support Suggested readiness levels Level 1: Early-stage readiness Level 2: Building readiness Level 3: Growth-ready with support Level 4: Finance-ready Level 5: Scale-ready Example scorecard message “Your business is building readiness. You already have some useful records, but you may need support with documentation, tax understanding, and finance preparation.” 18. Grant Selection Criteria The five grant winners will be selected using a transparent scoring process. Recommended scoring framework Criteria Weight Business is active and clearly described 20% Clear use of grant 25% Growth potential 20% Need for support 15% Readiness to improve records, tax, or finance access 15% Completeness and clarity of application 5% Recommended selection process Remove ineligible applications. Remove duplicate or suspicious applications. Score all eligible applications using the published framework. Shortlist top applicants while monitoring diversity by region, sector, business size, and gender, where available. Conduct basic verification calls with finalists. Run final panel review. Notify winners. Disburse grants. Collect short follow-up stories after 60–90 days. 19. Data Protection and Privacy The study will follow data minimisation principles. At application stage, the form will not ask for: TIN; bank details; tax records; tax debts; private financial statements; BVN; NIN; bank transaction history. Contact details will be collected only from applicants who want to receive a scorecard or be considered for grant follow-up. Grouped findings may be shared with NRS, finance partners, SME support organisations, or ecosystem partners. These grouped findings will not identify individual applicants or businesses. Identifiable applicant data will not be shared with NRS or any third party unless the applicant gives specific consent for that purpose. 20. Quality Control The study will include the following quality checks: duplicate phone number and email checks; duplicate business name checks where provided; minimum completion time checks; straight-line response checks; location consistency checks; review of open-ended answers; removal of incomplete or suspicious entries; manual review of shortlisted grant applicants; verification call for finalists; optional document verification only after shortlisting. 21. Analysis Plan The data will be analysed across six levels. 21.1 Descriptive Analysis Profile SMEs by: sector; size; state and geopolitical zone; registration status; location type; document readiness; finance access history. 21.2 Business Readiness Analysis Assess: registration status; business bank account ownership; sales and expense records; invoice and receipt use; payroll record readiness; access-to-finance attempts; barriers to finance and contracts. 21.3 Tax Readiness Analysis Assess: understanding of taxes, fees, and levies; types of payments businesses deal with; support sources; barriers to tax and government payments; information access difficulty; tax-related support needs. 21.4 Trust and Communication Analysis Assess: trust in tax officials; trust that tax money is used for public benefit; awareness of new tax rules or changes; trusted channels for business, finance, and tax information. 21.5 Digital Verification Acceptance Analysis Assess: SME interest in secure online checks; likely acceptance of digital business verification; link between KYC acceptance and finance-readiness need; acceptance differences by formality, sector, business size, and trust level. 21.6 Segmentation Suggested SME segments: Segment Description Finance-ready formal SMEs Registered, documented, and looking for growth capital Growth-oriented but under-documented SMEs Active businesses lacking records or formal documentation Informal but reachable businesses Not fully registered but open to support Tax-confused SMEs Businesses unsure what applies or how much to pay Fearful businesses Worried about penalties, harassment, or government contact Advisory-ready SMEs Open to help with records, tax, finance, or registration Digital verification-ready SMEs Comfortable with secure online checks if benefits are clear 22. Deliverables The study will produce: Clean anonymised dataset SME readiness dashboard Business Readiness Scorecard template Grant applicant summary report Tax readiness and compliance barriers report SME communication channel map Digital verification/KYC acceptance analysis SME segmentation framework Executive insights report Grant winner selection report Short presentation deck for partners or NRS leadership 23. Timeline Recommended timeline: 4–6 weeks. Week Activity Output Week 1 Finalise questionnaire, grant criteria, consent language, privacy note, and campaign assets Research and campaign launch pack Week 2 Launch applications and begin recruitment, monitor quotas, clean early data Live application dashboard Week 4 Close applications, clean data, produce early findings Clean dataset and early insight summary Week 5 Score applicants, verify finalists, generate scorecards Shortlist and readiness scorecards Week 6 Select winners, finalise report, prepare presentation Final report and grant award pack 24. Key Risks and Mitigation Risk Mitigation Applicants rush through because of the grant Use quality checks, completion-time checks, and open-ended validation Sample becomes too Lagos-heavy Use regional quotas and targeted recruitment outside Lagos Applicants give socially desirable answers on tax Use non-threatening wording and avoid audit-style questions Grant is perceived as a raffle Use merit-based selection and publish clear criteria Data privacy concerns Use clear consent, minimal personal data collection, and separate contact permission False applications Use duplicate checks and finalist verification Findings are overclaimed Report as a quota-controlled SME applicant sample, not a full national random sample Future advisory feels like hidden sales Use a separate opt-in for future support or partner contact 25. Expected Outcomes At the end of the study, partners will have: a clear view of what Nigerian SMEs need to become more finance-ready; evidence of how SMEs understand taxes, fees, levies, and government payments; a practical map of what prevents SMEs from engaging confidently with tax systems; insight into which communication channels and messengers SMEs trust; a validated measure of SME openness to secure online business checks; a pipeline of SMEs who may need business-readiness, record-keeping, finance-readiness, or tax-readiness support; a credible grant-backed campaign that creates goodwill while producing useful research evidence. 26. Strategic Value for NRS For NRS, this study provides a practical model for engaging SMEs in a way that feels helpful rather than punitive. The study can help NRS understand: how formal and informal SMEs describe their tax barriers; what makes businesses afraid, confused, or disengaged; what support businesses say they need; which channels can reach them; how to frame tax communication around growth, finance readiness, and business support; whether SMEs would accept secure online verification if it reduces paperwork and improves access to services. This makes the study useful for communications, SME education, compliance readiness, digital services, and future taxpayer identity/data-quality infrastructure. 27. Recommended Consent Text Research consent By continuing, you agree that: your answers can be used for research about SME growth, finance readiness, tax readiness, and business support needs; your answers can be used to create grouped research findings; grouped findings may be shared with partners, including government, finance, or SME support organisations; your name, phone number, business name, or other contact details will not be included in public or partner reports; you can stop at any time; you can ask us to delete your personal contact details, where this is still possible. Do you agree to continue? Yes, I agree No, I do not agree End application if “No”. Scorecard and grant contact permission Would you like to share your contact details so we can send your Business Readiness Scorecard and contact you if your business is shortlisted for the grant? Yes No Future support permission Would you like to be contacted in future about business support, finance readiness, tax readiness, or advisory opportunities? Yes, you may contact me No, do not contact me for future support 28. Reporting Caveat Because this study will be recruited through a grant application, findings should be described as: “A quota-controlled study of Nigerian SME grant applicants and business owners seeking growth, finance-readiness, and business support.” The findings should not be described as nationally representative of all Nigerian SMEs unless additional probability sampling, weighting, and coverage controls are introduced. 29. Conclusion The SME Growth Readiness Grant offers a practical and credible way to reach business owners at scale. It gives SMEs a real reason to participate, while producing actionable evidence on tax readiness, finance readiness, trust, communication, and support needs. The design protects respondents, avoids audit-style questioning, separates research from future advisory contact, and creates a structured pathway for scorecards, grant selection, and partner insight.
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