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ABSTRACT
Some investors for prefer to keep their money in the bank rather than invest in small scale enterprise, (SSES) due to high cost of running small scale business in Akwa Ibom. The cost primarily concern, multiple – taxation, enormous tax burden, levies and charges. This study examine the effect of multiple taxation on the investment in small scale enterprise. The study used survey design with population of 3334. Questionnaire was used to collect data. Simple percentage/frequency were used to analyze the data and the research hypotheses were tested with simple regression with SPSS production. It was found that multiple taxation has negative effect on SSEs. The researcher recommends that government should develop a tax policy that considers the enhancement of SSEs capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SSEs by consolidating all taxes in one slot and letter disseminate to various government purses rather having many closely related but different taxes at the same time
TABLE OF CONTENTS
Title Page - - - - - - - - - i
Declaration - - - - - - - - - - ii
Certification - - - - - - - - - iii
Dedication - - - - - - - - - iv
Acknowledgement - - - - - - - - - v
Abstract - - - - - - - - - - vi
Table of Content - - - - - - - - vii
CHAPTER ONE: INTRODUCTION
1.1 Background of the Study - - - - - - - 1
1.2 Statement of the Problem - - - - - - - 5
1.3 Objective of the Study - - - - - - - 7
1.4 Research Question - - - - - - - - 8
1.5 Research Hypotheses - - - - - - - 8
1.6 Significance of the Study - - - - - - - 9
1.7 Scope of the Study - - - - - - - - 9
1.8 Limitation of the Study - - - - - - - 10
1.9 Organization of Study - - - - - - - 10
1.10 Operational Definition of Terms - - - - - 11
CHAPTER TWO: LITERATURE REVIEW
2.1 Conceptual Framework - - - - - - - 12
2.1.1 Overview of Nigerian Tax System - - - - - 12
2.1.2 Concept of Taxation - - - - - - - - 13
2.1.3 Concept of Tax Multiplicity - - - - - - 16
2.1.4 Global Experience of Multiple Tax Practices - - - - 20
2.1.5 Nigeria Experience of Multiple Taxation - - - - 21
2.1.6 Factors Responsible for Multiple Taxation in Nigeria - - 22
2.1.7 Relevance of SSE to the Growth and Development of National
Economy - - - - - - - - - 23
2.1.8 Tax Accountability by Government - - - - - 27
2.1.9 Tax Compliance of SMES - - - - - - 29
2.1.10 Effects of Taxes (Multiple Taxation) on Small Scale Enterprises - 30
2.1.11 Small and Medium Scale Enterprises in Nigeria: A Brief Review 32
2.1.12 Economic Advantages of SMES - - - - - 35
2.1.13 Problems of Small and Medium Scale Enterprises in Nigeria - 36
2.1.14 How do SMES View Tax Policies? - - - - - 37
2.1.15 Polices that will Encourage SMEs Growth - - - - 38
2.2 Theoretical Framework - - - - - - - 40
2.2.1 Theory of Public Expenditure - - - - - - 40
2.2.2 The Law of Increasing Activities - - - - - 40
2.2.3 Displacement Theory - - - - - - - 41
2.3 Empirical Review - - - - - - - - 41
CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction - - - - - - - - - 45
3.2 Research Design - - - - - - - - 45
3.3 Research Area - - - - - - - - 45
3.4 Sources of Data - - - - - - - - 45
3.5 Methods of Data Collection - - - - - - 46
3.6 Population - - - - - - - - - 46
3.7 Sample Size and Technique of Determination - - - 46
3.8 Techniques of Data Analysis - - - - - - 49
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS
4.1 Data Analysis - - - - - - - - 50
4.2 Socio-economic Characteristics of the Respondents - - 52
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings - - - - - - - 72
5.2 Conclusion - - - - - - - - - 73
5.3 Recommendations - - - - - - - - 74
5.4 Suggestions for Further Research - - - - - 76
References - - - - - - - - - 77
Appendix - - - - - - - - - 81
LIST OF TABLES
Table 4.1: Distribution of Questionnaire Administered and Retrieved 50
Table: 4.2 Distributed and Returned Questionnaire - - - 51
Table 4.3: Percentage Age Range of Respondents - - - 52
Table 4.4: Percentage Highest Level of Education of Respondents - 52
Table 4.5: Percentage Number of Years you have started the Business 53
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Taxation can simply be seen as a compulsory transfer or payment of money from private individuals, institutions or groups to the government.
It may be levied upon wealth or income in the form of surcharge on prices. Taxes therefore are a proportion of the produce of land and labour of a country placed at the disposal of the government, Multiple taxation on the other hand, is the imposition of different types of taxes that could have come under one major tax form on the people by the government.'
At times some of the taxes are christened levies. However, within the context of this work, all compulsory payment made by individuals and institutions to the government are regarded as tax.
.
Taxes generally provide basis for government revenue, which help them in carrying out their functions. This is why Ojo. (1996) defined tax as a means by which government appropriate part of private sector's income and expenditure as its revenue for the purpose of meeting r
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