Abstract
This study is on the an investigation into the impact of multiple taxation on the achievement of small and medium scale enterprise. Over the years, small and medium scale enterprises (SMEs) have been an avenue of job creation and the empowerment of Nigerian citizens, providing about 50% of all jobs in Nigeria and also for local capital formation. However, the mortality rate of these small firms is very high. Among the factors responsible for these untimely close-ups are tax related issues, ranging from multiple taxation to enormous tax burdens. The study therefore examines the effect of multiple taxation on SMEs survival. The study involves a survey research design with a population of 91. The researchers derived their sample size to arrive at 74 and a selfadministered questionnaire was used to collect data. This data was quantitatively analyzed with simple percentages and the research hypotheses were tested with ANOVA. Findings revealed that multiple taxation has negative effect on SMEs’ survival and the relationship between SMEs’ size and its ability to pay taxes is significant. The research therefore, recommends that government should come up with uniform tax policies that will favour the development of SMEs in Nigeria and government should put into consideration the size of SMEs when formulating tax policies.
Background of the study
The advent of advanced translation technology has significantly influenced langua...
Background of the Study:
Housing market prices in Nigeria are subject to the combined influence of macroeconomic variables...
Background of the study
As physical and time-consuming operations are digitalized,...
ABSTRACT
This research explores THE ROLE OF ACCOUNTING FOR INTERNATIONAL SECURITIES AND DERIVATIVES, aiming to enhance financial transpar...
ABSTRACT: Early childhood education (ECE) plays a vital role in developing...
Statement of Problem
Since the proliferation of Cable Television and to a larger extend the Internet, the cultural value...
ABSTRACT
This study presents the development of an improved application specific tunnelling protocol selection scheme (iASTPSS) for site-...
ABSTRACT
This study was carried out to examine the causes and effect of marital problems using Kaduna m...
ABSTRACT
The maternal mortality ratio and other maternal health indicators are worse for developing cou...
Background of the study:
Alcohol consumption has long been associated with aggressive and violent behavior, a relationship...