Evaluating the Impact of Multiple Taxation on the Financial Performance and Compliance Behavior of Small and Medium Enterprises (SMEs) in Nigeria

Confidence Onun Eteng, Peter Felicity Numaliya, Garba David Antuwa & Amana Omaye Richards DOI: 10.5281/zenodo.17467060 SSR Journal of Economics, Business and Management (SSRJEBM) The proliferation of taxes and levies across federal, state, and local governments in Nigeria has intensified fiscal Read More …

Land Use Charges and Their Contribution to Internally Generated Revenue in Enugu State (2016–2022): A Fiscal Analysis

Mbah, Martins U.1, Prof. Aniagolu Celestine2, Dr. Ajaelu, Henry C.3 DOI: 10.5281/zenodo.15266455 In an era of fluctuating federal allocations and increasing fiscal decentralization, Nigerian states are compelled to enhance their Internally Generated Revenue (IGR) through alternative sources. One such source Read More …