Multiple Taxations and Survival of Micro, Small and Medium Enterprises (MSMES) in Nigeria: A Structural Equation Modelling Approach

• Post by: ejem
• October 13, 2022
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ABSTRACT

This study was carried out to explain the relationship between multiple taxation and survival of micro, small and medium enterprises (MSMEs) in Nigeria. The population for this work was 200 SMEs in Enugu Nigeria. A simple random sampling technique was used to obtain responses from the selected population. The study collated 218 questionnaires to carry out this research work. The study was based on the laffer curve theory and variables were measured using Likert Scale. PLS-SEM was used to analyze the data. Findings from this research work show that there is a significant positive relationship between survival of MSMEs and multiple taxation in Nigeria. This means that any increase or change as a result of multiple taxation can affect the profitability of these companies.

Keywords: Multiple Taxations; Micro, Small and Medium Enterprises (MSMEs); Structural Equation Modelling Approach; Nigeria

Authorship: Egiyi, M. A. PhD | FULL PDF