Effects Of Multiple Taxation On Growth And Profitability Of Small Scale Enterprises In Nigeria

THE EFFECT’S OF MULTIPLE TAXATION ON THE GROWTH AND PROFITABILITY OF SMALL-SCALE ENTERPRISES IN NIGERIAAbstract This study is on the effects of multiple taxation on the growth and performance of small and medium scale enterprises (SMEs). 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,…