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.
TAB'LE OF CONTENTS
Title page .................................................................. i
Approval page .......................................................... i i
Dedication .................................................................. iii
Acknowledgment ...................................................... IV
Abstract ...................................................................... V
Chapter One . Background of the study
1 . 0 Introduction ................................................................ 1 - 4
1 Social-Economic Background of Ebonyi State ....... 4 - 5
1.2 Statement of th, e Problem ........................................... 5 - 7
1.3 Objective of the Study ................................................. 7
1.4 Research Hypotheses ................................................. 7
1.5 Significance of the Study ............................................. 7 - 8
Chapter Two . Literature Review
Theoretical Literature ................................................... 9
2.0 An Overview of Tax ...................................................... 9 - 1 0
2.1 Tax Multiplicity ............................................................... 10 - 12
2.2 Relevance of SSE to the Development of National
Economy ......................................................................... 12 - 15
2.3 Effects of Taxes (Multiple Taxation) on Small-
Scale Enterprises ...................................................... 15 - 16 ...
2.4 Empirical Literature .................................... .............. 17 - 18
Chapter Three
3.0 Methodology ................................................................... 19
3.1 Sampling Procedure ...................................................... 19-20
3.2 Sources of Data/Questionnaire Design .................... 20
3.3 Data Analysis .................................................................. 20 - 21
3.4 Justification of 'the Method and the Study ............... 22
Chapter four
4.0 Presentation of Results ................................................ 23
4.1 Introduction .................................................................... 23
4.2 Distribution of SSEs in the Selected Areas of
Study ................................................................................. 23
.... vii
Distribution of SSEs According to Areas and
Sector ............................................................................. 24 - 25
Distrjbution of Respondents According to New
Investment Activities and Growth Potential ............ 25 - 26
Government Policies and Interference ..................... 27 - 29
Taxation ...................................................................... 29 - 32
Calculations and Presentation of the Goodman's
and Kruskal's Gamma Coefficient .............................. 32 - 34
Chapter Five
Summary, Conclusion and Recom'mend-ations ....... 35
Summary of the Study ......................... ....................... 35 -36
Conclusion ..................................................................... 37
Recommendations ......................................................... 37 - 38
REFERENCES ................................................................ 39 - 42
Appendix ......................................................................... 43 - 49
