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ABSTRACT
Small and medium scale enterprise play a vital role with respect to the growth and development of an economy. As a result, the sustenance and growth of small businesses is regarded to be the crucial ingredient of development of the industrial sector of an underdeveloped economy. This study examined the effect of multiple taxation on small business survival in Benin City a case study in Oredo Local Government Area of Edo State. The rationale for this study is to examine the effect of multiple taxation on small business survival by identifying the various types of taxes and levies that small businesses in Benin City are required to pay, evaluate the extent of compliance with tax obligation, ascertain how multiple taxation affects profitability and to determine the relationship between multiple taxation and the survival of small businesses. This study attempts to provide fresh insight on the existing literature on the effects of multiple taxation on small businesses in Benin City.
