Effect of multiple taxation on small scale enterprises – a case study of Good tidings printing press, Abakaliki, Ebonyi State

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Abstract

The study”Effect of multiple taxation on small-scale enterprises” (A case study of Good tidings printing press Abakaliki, Ebonyi state) focused on finding the changes in the operation of small scale Enterprises prompted by imposition of multiple taxations. It also looked at the impact of multiple taxation on investment decisions of Good tidings. Descriptive statistics was used to study the data collected for this work through a well structured questionnaire. A non-parametric measure of association was also employed to determine the degree of association between multiple taxation and the growth of small scale enterprises. These variables were ranked in the ordinal level of measurement. It was discovered that tax expenditure takes 50-60% of their total turnover. The work revealed that Good tidings pay on average 12-15 taxes varying according to government level of the enterprise. Among other recommendations of the work include the introduction of simplified taxation for Good tidings and that government especially local government should curtail her interference with Good tidings. Especially unofficial interference. When this is done, Good tidings and other small scale enterprises will surely grow in Ebonyi State. Keywords: Multiple Taxation, Decision, Growth, Tax, Effect, Small-scale enterprises. 
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Effect of multiple taxation on small scale enterprises - a case study of Good tidings printing press, Abakaliki, Ebonyi State