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Tax Multiplicity, Compliance Cost and Financial Sustainability of Small and Medium-Scale Enterprises in Oyo State, Nigeria

This study examines the effect of tax multiplicity, compliance cost and financial sustainability of small and medium-scale enterprises in Oyo State, Nigeria. Primary data was obtained through the administration of structured questionnaire to 244 respondents out of total population of 625 comprising of Owner (s), Manager and Account officers. Data obtained was analyzed using descriptive, regression analysis via Partial Least -Structural Equation modelling (PLS-SEM). The results of the analysis obtained revealed that the compliance costs and tax multiplicity had negative and significant effect o…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2026-01-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.47772/ijriss.2026.100600929
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7168023657`

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Tax Multiplicity, Compliance Cost and Financial Sustainability of Small and Medium-Scale Enterprises in Oyo State, Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7168023657.