ABSTRACT
This study examined the Effects of Multiple Taxation on the Performance of Small and Medium Scale Business Enterprise in Akwa Ibom State, using Oliver Twist Fast Foods Ltd., Ikot Ekpene as a case study. To accomplish the research objectives, the study adopted the survey research design while the convenience sampling technique was used to select fifty (50) respondents as sample size for the study. Instrument for the study was self questionnaire forms that were personally administered. A descriptive statistics involving the use of frequency tables and simple percentages were used to analyze and interpret data. The effect of multiple taxation on SMES is an impediment to their growth the study therefore recommends that taxes at the three tiers of government be streamlined to ensure fairness thereby encouraging the sustainability of the SMES in the State.
TABLE OF CONTENTS
Title Page – – – – – – – – – i
Approval Page – – – – – – – – ii
Certification – – – – – – – – iii
Dedication – – – – – – – – – iv
Acknowledgement – – – – – – – v-vi
Abstract – – – – – – – – – vii
List of Tables – – – – – – – – viii
List of Diagrams – – – – – – – ix
Table of Contents – – – – – – – x-xiii
CHAPTER ONE
INTRODUCTION
1.0 Introduction – – – – – – – 1-3
1.1 Background of the Study – – – – – 3-5
1.2 Statement of the Problem – – – – – 5-6
1.3 Objectives of the Study – – – – – – 6-7
1.4 Research Questions – – – – – – 7
1.5 Significance of the Study – – – – – 8
1.6 Scope of the Study – – – – – – 8-9
1.7 Limitation of the Study – – – – – – 9-10
1.8 Organization of the Study – – – – – 10-11
1.9 Definition of Terms – – – – – – 11
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0 Preamble
The Conceptual Framework –      –      –      –      –      12-14      Â
2.1 Types of Taxes in Nigeria – – – – – – 15-16
2.2 Advantages and Disadvantages of Value Added Tax (VAT) 16-17
2.3 Disadvantages of Value Added Tax (VAT) – – 17
2.4 Importance of Taxation – – – – – 17-18
2.5 Challenges of Tax Collection and Administration in Nigeria 18-20
2.6 Effect of Taxation – – – – – – 20-23
2.7 Effect of Village Levy on Small and Medium Enterprise – 23-24
2.8 Effect of Local Government Tax/Levy on the Operation
of Small Scale Business – – – – – 24-25
2.9 Effect of State Government Tax on the Production
of the Enterprise in the State – – – 26
2.10Â Effect of Federal Tax Small and Medium Enterprise on
the Nation’s Economy – – – – – – 27-28
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Research Design – – – – – – – 29
3.2 Population of the Study – – – – 29
3.3 Samples and Sampling Techniques – – – – 29-33
3.4 Instrumentation – – – – – – – 33-34
3.5 Method/Plan for Data Analysis – – – – 34
3.6 Problems of Data Collection – – – – – 34
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS/INTERPRETATION
4.1 Analysis of Research – – – – – – 35
4.1.1 Analysis of Research Question One – – – – 35-36
4.1.2 Analysis of Research Question Two – – – 37-38
4.1.3 Analysis of Research Question Three – – – 38-39
4.1.4 Analysis of Research Question Four – – – 40-41
4.2 Discussion of Findings – – – – – – 41-43
CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND
RECOMMENDATIONS
5.1 Findings – – – – – – – – 44-45
5.2 Conclusion – – – – – – – – 45
5.3 Recommendations – – – – – – 46
References – – – – – – – – 47-48
Appendix I – – – – – – – – 49
Appendix II – – – – – – – 50
Appendix III – – – – – – – 51-52
