Abstract:
The study, "The Effects of Multiple Taxation on the Small-Scale Enterprises in Ebony State" focused on finding the changes in the operations of Small-Scale Enterprises prompted by imposition of multiple taxation. It also looked at the impact of multiple taxation on investment decision of SSEs operators. Description statistics was used to study the data collected for this work through a well-structured questionnaire. The Godman's and Kruskal's Gamma, 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 ordinal level of measurement.It was discovered that over 60% of the respondents complained that tax expenditure takes between 50-60% of their total turnover. From the Goodman's and Kruskal's Gamma, it was found that multiple taxation and the growth of SSEs are negatively associated. The Gamma coefficient was found to be -0.54. The work revealed that SSE Enterpreneurs pay an average 12-15 taxes varying according to sectors and geographical location of the Enterprise. Among other recommendations of the work include, the introduction of simplified taxation for SSEs and that government especially local government should curtail her interference with SSE especially unofficial interfernce. This done, SSEs will surely grow in Ebony State.
