Multiple Taxation and Performance of Selected SMEs in Edo Central, Edo State, Nigeria

This study is on effect of multiple taxation on the performance of selected SMEs in Edo Central, Edo State, Nigeria. The main objective is to determine the effect of multiple taxation on the performance of SMEs in Edo central while specifically the study seeks to determine the effect of tax burden on survival of small and medium scale enterprises (SMEs) in Edo State, the study adopted a survey research design with the use of well-structured questionnaire to elicit responses from 253 managers of SMEs in Edo Central which is the population of the study, the instrument for data collection was subjected to face and content validity and Cronbach-Alpha test of reliability was adopted for the study, while the data were analysed using simple regression analysis to test the hypotheses, the result revealed that multiple taxation has a negative significant effect on the survival of SMEs in Edo State and the study recommends that both the Federal government, state government and local government should come together and Tax to be collected by each with respect to which tire of government should collect taxes from SMEs. This will prevent the three tiers of the government from collecting taxes from the same particular organisation.