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The classification of businesses for tax purposes is never just a box‑ticking exercise, as it usually reflects broader policy decisions around economic capacity, revenue sustainability, and fairness within the tax system. In Nigeria, a clear example of this is the statutory exclusion of professional services providers from the definition of a “small business” under the Nigeria Tax Administration Act (NTAA), even though many of these firms may fall below the turnover and asset thresholds that define small businesses.