Ocheni, S.I.; Gemade, T.I. - In: International Journal of Academic Research in Business … 5 (2015) 3, pp. 345-364
This study is on the effects of multiple taxation on the performance of small and medium scale enterprises (SMEs). Over the years, small and medium scale enterprises (SMEs) have been an avenue of job creation and the empowerment of Nigerian citizens, providing about 50% of all jobs in Nigeria...