Effect of Multiple Taxation on the Performance of Small and Medium-Scale Enterprises in Kaduna State, Nigeria

Abstract

The study aimed at assessing the effect of multiple taxations on Small and Medium-Scale Enterprises (SMEs)' performance in Kaduna State. A cross-sectional descriptive survey research strategy was adopted in which 441 SMEs out of over 8,000 in the State served as the respondents of the study. Descriptive and inferential statistical techniques were used for data analysis. The primary data collected was analysed using partial least square structural equation modeling PLS-SEM with the aid of SmartPLS 3. The findings show that multiple taxations harm SMEs business performance in Kaduna, Nigeria. It is recommended that to boost SMEs' performance, multiple taxations are regulated by the government. Implications of the study and suggestions were made for future studies.