International records / OpenAlex research

Impact of Multiple Taxation on Entrepreneurship Motivation in Nigeria

Multiple taxation represents a critical impediment to entrepreneurial development in Nigeria, where overlapping fiscal obligations from federal, state, and local governments create substantial barriers to business formation and growth. This study examines the multifaceted impact of Nigeria's fragmented tax system on entrepreneurship motivation, exploring how duplicative tax obligations affect business creation decisions, operational sustainability, and growth trajectories. Drawing on institutional theory and entrepreneurship literature, this research analyzes the psychological, financial, and …