Effect Of Multiple Tax Regimes On Sustainable Development Among Small Scale Enterprises In Lagos State: A Study Of Lagos Island Local Government

The study examines the effect of multiple tax regimes on sustainable development among small scale enterprises in Lagos State. The burden of multiple taxes on small scale business in Lagos Island Local Government Area is compounded by the administrative burden to comply with these taxes which is higher than competitors. The specific objectives of the study are; to determine the influence of multiple tax burdens on business performance of small scale enterprises, and to ascertain the influence of multiple tax administration on small scale enterprises business performance. The study will cover small scale enterprises in Lagos Island Local Government Area in Lagos State. Survey design was adopted for the study. Data collection was done through primary and secondary sources. The researcher used judgmental sampling technique in selecting participants for the study. This sampling technique was used for convenience sake. The study discovered that there is significant relationship between multiple tax burden and business performance of small scale enterprises. We recommend that government should establish an institution to manage the issue of multiple taxes in economy. This will help to reduce high death tolls recorded among small scale enterprises in our economy

Effect of Multiple Tax Regimes on Sustainable Development among Small Scale Enterprises in Lagos State: A Study of Lagos Island Local Government

The study examines the effect of multiple tax regimes on sustainable development among small scale enterprises in Lagos State. The burden of multiple taxes on small scale business in Lagos Island Local Government Area is compounded by the administrative burden to comply with these taxes which is higher than competitors. The specific objectives of the study are; to determine the influence of multiple tax burdens on business performance of small scale enterprises, and to ascertain the influence of multiple tax administration on small scale enterprises business performance. The study will cover small scale enterprises in Lagos Island Local Government Area in Lagos State. Survey design was adopted for the study. Data collection was done through primary and secondary sources. The researcher used judgmental sampling technique in selecting participants for the study. This sampling technique was used for convenience sake. The study discovered that there is significant relationship between multiple tax burden and business performance of small scale enterprises. We recommend that government should establish an institution to manage the issue of multiple taxes in economy. This will help to reduce high death tolls recorded among small scale enterprises in our economy

Just in time strategy and financial performance of small scale industry in ogun state: a study of ADO-ODO/OTA local government

Many manufacturing firms have decided to implement just in time technique as a strategic cost management to survive and remain competitive in their business environment. The study examines how just in time technique has assisted in reducing inventory cost management and improve the firm profit level. The specific objective is to ascertain the influence of purchases and sales on return on equity of small scale manufacturing industry. Survey design was used for the study. Sample frame was purposively selected for convenience sake. Data was collected though secondary source. Regression analysis was employed to analyze the data. The study found positive relationship between just in time implementation and profit level of small scale business industry. We recommend other small scale businesses that have not started implementing just in time strategy to start the strategy. We encourage future researcher to examine the efficiency of just in time strategy among petty small scale trader in our urban centers