Effect of Multiple Taxation on Tax Evasion in Small and Medium Enterprises (smes) in Ebonyi Metropolis

ABSTRACT
Taxation is one of the major fiscal policies used by the government of any nation such as Nigeria to achieve economic stability and financing of capital expenditure. The aim of this study is to examine ‘the effect of multiple taxation on tax evasion in Ebonty metropoli. The research design used in this research is ex-post facto research design. Data were collected through questionnaires which were administered physically to a sample size of one hundred and sixty nine(169) SMEs operating within Ebonyi metropolis. Data collected were presented in tabular form, critically analyzed using simple linear regression. The study’s findings revealed prevalent problem of multiple taxations being imposed on SMEs in Ebonyi Metropolis. Besides, Nature of Nigeria tax has significant effect on tax evasion in Nigeria. Multiple tax practices has significant effect on tax evasion in Nigeria. On the other hand, multiple tax system has no significant effect on tax evasion in Nigeria. Accordingly, the study recommends that the Nigerian government should judiciously use the funds generated from tax to improve the capital and recurrent expenditures and also improve on infrastructures. This would encourage the populace to benefit from the tax paid and continue to pay their taxes as at when due. It is also recommended that numerous local taxes should be consolidated for ease of compliance and administration while occurrence of multiple taxation on businesses should be totally discouraged and appropriately gazetted