EFFECT OF MULTIPLE TAXATIONS ON SUSTAINABILITY OF MANUFACTURING COMPANY IN ANAMBRA STATE

This study ascertained the effect of multiple taxations on sustainability in Juhel pharmaceutical company Awka, Anambra State, using taxes and levies as the independent variables while triple bottom line was used for dependent variable. Survey research design was adopted. Data were generated form the questionnaires administered to the respondents. Multiple regression analysis was employed to test the hypotheses. The result revealed that taxes have negative effect on sustainability of Juhel manufacturing company; levies have positive and significant effect on sustainability in Juhel manufacturing company in the State. Based on the findings of this study, it is concluded that multiple taxation significantly affects the sustainability in Juhel manufacturing Company in Anambra state, based on the findings; it was recommended among others that various levies and taxes should be harmonized to enhance efficiency. Federal, state and local governments should take collaborative steps in eliminating multiple taxations in Nigeria