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ABSTRACT
The moribund rate of small and medium scale businesses is very alarming despite the relevance to economic development in Nigeria and Benin city in particular. Among the factors responsible for the early close ups are tax related issues ranging from multiple taxation to enormous tax burden. The study was carried out to examine the Effects of multiple taxation on business survival in Benin City, Edo State. The study employ a survey research design with a population size of 116. No sampling was done because of the smallness of the population, A set of structured questionnaire was used as an instrument for data collection. Findings revealed that multiple taxation has negative effect on SMEs’ survival and the relationship between SMEs’ size and its ability to pay taxes is significant. We therefore recommends that government should come up with a uniform tax policies that will favour the development of SMEs in Nigeria and government should put into consideration the size of SMEs when setting tax.
