Effects Of Multiple Taxation On The Performance Of Small And Medium Scale Business Enterprise

CHAPTER ONE INTRODUCTION 1.0   Introduction The history of taxation in Nigerian dates back to the pre-colonial era. Before the colonization of the different entities which were later amalgamated under the name Nigeria. There were different systems of taxation, existing in the forms of compulsory services, contribution of goods, money, labour etc. amongst the various kingdoms, ethnic groups and tribes, controlled by the Obas, Emirs, Ezes, Attahs, Ohinoyis and Amanyanabos, in order to sustain the monarchs. The deportation of king Jaja of Opobo in 1893, due to his opposition to the imperialist ta…