Effect Of Multiple Taxation On SmallMedium Enterprises In Nigeria

This research is based The Effects of Multiple Taxation on SmallMedium Enterprises in Nigeria focused on finding the changes in the operations of SmallMedium 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 smallmedium 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