Published Paper Details:

The study was carried out to investigate the Effects of Multiple Taxation on Micro Small and Medium Scale Enterprises in Jega Local Government Area of Kebbi State. The research was driven by six objectives and six corresponding research questions to guide the study towards achieving its objectives. A Descriptive survey research design was used. The population of the study was 343 MSMEs in Jega Local Government Area of Kebbi. The instrument used for data collection was questionnaire, it was administered to the respondents with the aid trained research assistants using random sampling method. Data obtained for this study was analyzed using frequency count and simple percentage. Result indicate that Government regulation and tax environment are bewildering and represent a very serious obstacle, to starting a MSMEs in Jega Local Government of Kebbi State. It was observed that there is a high level of government interference in MSMEs operations and 70% of the interference is attributed to Local Government Authorities. It was found that simplified tax and reduction of tax rates ranked highest and second highest respectively among the suggested tax policies that would enhance the growth of MSMEs. The study recommends that all state and Local Government Authorities should comply with national legislation enforced with respect to tax incentives being granted to MSMEs., Independent offices should be setup to monitor the activities of local and Government should develop common strategy to enhance public awareness on what taxes are payable and to whom among others.