Abstract
The study, "The Effects of Multiple Taxation on Small-Scale
Enterprises in Ebonyi State" focused on finding the changes in the
operations of Small-Scale Enterprises prompted by imposition of multiple
taxation. It also looked at the impact of multiple taxation on investment
decision of SSEs operators. Descriptive statistics was used go study the
data collected for this work through a well-structured questionnaire. The
Godman's and Kruskal's Gamma, a non-parametric measures of
association was also employed to determine the degree of association
between multiple taxation and the growth of Small-Scale Enterprises.
These variables were ranked in ordinal level of measurement.
It was discovered that over 60% of the respondents complained that tax
expenditure takes between 50 - 60% of their total turnover. From the
Goodman's and Kruskal's Gamma, it was found that multiple taxation and
the growth of SSEs are negatively associated. The Gamma coefficient
was found to be -0.54. The work revealed that SSE ~ntrepreneurs pay
on average 12 - 15 taxes varying according to sectors and geographical
location of the Enterprise. Among other recommendations of the work
include, the introduction of simplified taxation for SSEs and that
government especially local government should curtail h_er interference
with SSE especially unofficial interference. This done, SSEs will surely
grow in Ebonyi State.
Ewi, O (2021). The Effects of Multiple Taxation on Small- Scale Enterprises in Ebonyi State. Afribary. Retrieved from https://tracking.afribary.com/works/the-effects-of-multiple-taxation-on-small-scale-enterprises-in-ebonyi-state-1
Ewi, ONWE "The Effects of Multiple Taxation on Small- Scale Enterprises in Ebonyi State" Afribary. Afribary, 21 May. 2021, https://tracking.afribary.com/works/the-effects-of-multiple-taxation-on-small-scale-enterprises-in-ebonyi-state-1. Accessed 27 Nov. 2024.
Ewi, ONWE . "The Effects of Multiple Taxation on Small- Scale Enterprises in Ebonyi State". Afribary, Afribary, 21 May. 2021. Web. 27 Nov. 2024. < https://tracking.afribary.com/works/the-effects-of-multiple-taxation-on-small-scale-enterprises-in-ebonyi-state-1 >.
Ewi, ONWE . "The Effects of Multiple Taxation on Small- Scale Enterprises in Ebonyi State" Afribary (2021). Accessed November 27, 2024. https://tracking.afribary.com/works/the-effects-of-multiple-taxation-on-small-scale-enterprises-in-ebonyi-state-1