Pyrex Journal of Business and Finance Management Research

July 2017 Vol. 3(6), pp. 132-138

ISSN: 2550-7877

Copyright 2017 Pyrex Journals

Full Length Research Paper

Multiple Taxation and the Operations of Business Enterprises in Aba Metropolis

Chukwuemeka Nwamuo

Department of Economics, Obong University, Obong Ntak, Akwa Ibom, Nigeria.

Corresponding Author E-mail:

Accepted 30th June, 2017


The main objective of the study was to examine the effect of multiple taxation on the operations of business enterprises in Aba metropolis. A survey approach was adopted in the study. Structured questionnaire was used to gather data from some selected business operators in Aba metropolis. Data collected were presented in a table and simple percentages were used to analyse the data. The findings of the study revealed that incidence of this multiple taxation has increased the cost of business operations, reduce profit margin of businesses and discourage the springing up of new business enterprises, increase unemployment in Aba metropolis. Based on these findings, it was recommended that that an agency that will ensure that all tiers of government restrict themselves within their tax jurisdiction be established and government should enlighten its revenue officials on the legal implications of multiple taxation. Moreover, tax laws be strengthened to ensure that there is stiff penalty against any tier of government that violates it.

Keywords: Business enterprises, multiple taxation, tax.

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