THE EFFECT OF MULTIPLE TAXATION ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN KANO STATE
Abstract
This study examines the negative impact of multiple taxation practices on the performance of Small and Medium Scale Enterprises (SMEs) in Kano State, Nigeria, investigating how the imposition of various taxes by different government tiers significantly hinders their profitability growth potential, and overall operational efficiency, thereby posing a significant challenge to t state's economic development and job creation efforts, highlighting the need for policy reforms streamline the tax system and alleviate the burden on SMEs in Kano State.
Keyword: Taxation, Multiple Taxation, Performance, SME's
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