Multiple Taxation and Business Performance of SMEs in Owerri, Imo State

This study investigates the effect of multiple taxation on the business performance of small and medium enterprises (SMEs) in Owerri, Imo State, South East Nigeria. Multiple taxation, arising from concurrent revenue demands by federal, state, and local government bodies, imposes disproportionate compliance burdens on SMEs with limited administrative capacity. Owerri's growing commercial sector provides a relevant context for examining how tax multiplicity affects profitability, employment, and business survival. A descriptive survey design is adopted, with data collected from 180 SME owners and managers operating in the Owerri metropolis using structured questionnaires. The questionnaire assesses the number of taxes and levies paid monthly, compliance costs, and self-reported business performance indicators including turnover, employment, and reinvestment rates. Secondary data from the Imo State Internal Revenue Service supplement primary findings. Analysis employs descriptive statistics, multiple regression, and ANOVA. The study expects to find a significant negative relationship between the number of tax obligations and business performance indicators. It further identifies that businesses in the hospitality and retail sectors are most severely affected by multiple levies from local government authorities. Recommendations include implementing a unified SME tax scheme consolidating all obligations into a single annual payment, eliminating nuisance levies, and establishing a grievance mechanism for SMEs facing extortionate unofficial levies. Keywords: multiple taxation, SMEs, business performance, Owerri, tax compliance cost.