Acta Universitatis Danubius. Œconomica, Vol 14, No 1 (2018)

Abstract

The study examines the effect of multiple tax regimes on sustainable development among small scale enterprises in Lagos State. The burden of multiple taxes on small scale business in Lagos Island Local Government Area is compounded by the administrative burden to comply with these taxes which is higher than competitors. The specific objectives of the study are; to determine the influence of multiple tax burdens on business performance of small scale enterprises, and to ascertain the influence of multiple tax administration on small scale enterprises business performance. The study will cover small scale enterprises in Lagos Island Local Government Area in Lagos State. Survey design was adopted for the study. Data collection was done through primary and secondary sources. The researcher used judgmental sampling technique in selecting participants for the study. This sampling technique was used for convenience sake. The study discovered that there is significant relationship between multiple tax burden and business performance of small scale enterprises. We recommend that government should establish an institution to manage the issue of multiple taxes in economy. This will help to reduce high death tolls recorded among small scale enterprises in our economy.