Effect Of Multiple Taxation On Small/Medium Enterprises In Nigeria
Volume 3 - Issue 4, April 2019 Edition
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Author(s)
Dr. Cross Ogohi Daniel
Keywords
Multiple Taxation, SME’s and Tax
Abstract
This research is based The Effects of Multiple Taxation on Small/Medium Enterprises in Nigeria" focused on finding the changes in the operations of Small/Medium Enterprises prompted by imposition of multiple taxation. Therefore, the objective of this study to examine the relationship between multiple taxation and SMEs survival, and to find out the effects of multiple taxation on 'the growth and development of small/medium scale enterprise. It also looked at the impact of multiple taxation on investment decision of SMEs operators. Descriptive statistics was used to study the data collected for this work through a well-structured questionnaire. The mortality rate of Small and medium enterprises which make up 95% of the economy is very high and these Small and medium enterprises serve as source of employment generation; innovation, competition, and economic dynamism in the development of Nigerian economy. Tax policy is one of the factors that constitutes the small business economic environment
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