MULTIPLE TAXATION AND SMALL AND MEDIUM ENTERPRISES SUSTAINABILITY IN SOUTH EAST NIGERIA

Ogulewe Godian Ezechinyere; Oforbuike Francis Nwachukwu; Ibrahim Gaddafi Mohammed

MULTIPLE TAXATION AND SMALL AND MEDIUM ENTERPRISES SUSTAINABILITY IN SOUTH EAST NIGERIA

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Authors: Ogulewe Godian Ezechinyere;<br> Oforbuike Francis Nwachukwu;<br> Ibrahim Gaddafi Mohammed

Affiliations: Department of Entrepreneurial Studies, Faculty of Management Sciences, National Open University of
Nigeria

Corresponding Author: godianogulewe@gmail.com

Published in: ESUI Business and Management Journal, Volume 3, Issue 3 (2026)

Pages: 23-34

ISSN: 1595-5656

Views: 1 | Downloads: 0

Status: Approved

License: Creative Commons Attribution 4.0 International

Abstract

Small and Medium Enterprises (SMEs) are critical drivers of economic growth and employment in Nigeria, yet their
sustainability is increasingly threatened by multiple taxation. This study examined the relationship between multiple
taxation and SME sustainability among trading SMEs in South East Nigeria, focusing on the cumulative burden of
overlapping taxes imposed by different tiers of government, the compliance costs associated with fragmented tax
administration, and the institutional factors that perpetuate tax multiplicity. Anchored on Institutional Theory, the study
draws on survey data from 1,937 electronics and electrical goods trading SME owners and managers across Abia,
Anambra, Ebonyi, Enugu, and Imo States. The findings reveal that multiple taxation exerts a statistically significant
negative effect on SME sustainability (β = -0.275, p < 0.001), with overlapping tax obligations reducing profitability,
constraining reinvestment capacity, weakening cash flow stability, and increasing business failure risk. Furthermore,
fragmented tax administration and weak institutional coordination perpetuate tax multiplicity. The study recommends
harmonising tax administration across government levels, simplifying compliance procedures, eliminating overlapping
levies, and strengthening institutional coordination to enhance SME sustainability and economic development in the
region.

Keywords

Multiple Taxation, SME Sustainability, Tax Harmonisation, Theory, Institutional Theory, South East Nigeria.

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How to Cite

Ogulewe Godian Ezechinyere; Oforbuike Francis Nwachukwu; Ibrahim Gaddafi Mohammed. (2026). "MULTIPLE TAXATION AND SMALL AND MEDIUM ENTERPRISES SUSTAINABILITY IN SOUTH EAST NIGERIA." ESUI Business and Management Journal, 3(3), 23-34.

Publication Timeline

Received: October 30, 2026
Accepted: October 30, 2026
Published: October 30, 2026
Last Updated: October 30, 2026

DC.Title: MULTIPLE TAXATION AND SMALL AND MEDIUM ENTERPRISES SUSTAINABILITY IN SOUTH EAST NIGERIA
DC.Creator: Ogulewe Godian Ezechinyere; Oforbuike Francis Nwachukwu; Ibrahim Gaddafi Mohammed
DC.Date.issued: 2026-10-30
DC.Source: ESUI Business and Management Journal
DC.Source.Volume: 3
DC.Source.Issue: 3
DC.Identifier: 109
DC.Language: en
DC.Type: Text.Serial.Journal
DC.Rights: Copyright (c) 2026 Ogulewe Godian Ezechinyere; Oforbuike Francis Nwachukwu; Ibrahim Gaddafi Mohammed
DC.Rights.License: CC BY 4.0
DC.Identifier.PDF: https://esuibusinessjournal.com/uploads/manuscripts/6ae4d599bcdd2_MULTIPLE_TAXATION_AND_SMALL_AND_MEDIUM_ENTERPRISES_SUSTAINABILITY_IN_SOUTH_EAST_NIGERIA.pdf