Effect of Multiple Taxation on Small Businesses in Onitsha Main Market

Accounting — 2025, Undergraduate

This study examines effect of Multiple Taxation on Small Businesses in Onitsha Main Market in Mile 12 Market, Lagos. The research adopted a survey design, collecting data from 300 traders in Mile 12 Market, Lagos. Findings reveal that multiple levies shrink working capital and push traders into informality The study recommends simplification and harmonisation of business taxes

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