EFFECT OF MULTIPLE TAXATION ON THE SURVIVAL OF SMALL AND MEDIUM SCALE ENTERPRISES (SMEs) IN KATSINA STATE, NIGERIA

Abstract

The study evaluated the effect of multiple taxation on the survival of Small and Medium Enterprises (SMEs) in Katsina state, Nigeria. This is to find out if the multiple taxation has an impact on the the survival of SMEs in Katsina state. To achieve this, the study adopted a survey design. Descriptive statistics was used to analyze the data and regression analysis was used to test the hypotheses. Results from the descriptive results showed that multiple taxation has a negative effect on the survival of SMEs in Katsina state. The regression analysis established that multiple taxation has no significant relationship with the survival of SMEs in Katsina state.The study therefore recommended that precedence be given to the size of SMEs in Katsina state as it relates to their profits when making tax laws so as to avoid multiple taxation. KEY WORDS: Multiple taxation, Small and Medium Enterprises, Survival, Size