Effect of Multiple Taxation on the Financial Performance of Smallscale Businesses in Mubi metropolis, Adamawa State

Abstract

This study focuses on the effect of business permits, market fees, development levies and environmental hazard fees on the profitability of small-scale businesses operating within Mubi Metropolis, Adamawa State. The study covers the period of 2021 – 2025. While the research design was a cross-sectional used to obtained data through a structured questionnaire. Both descriptive and inferential statistics were employed to deduced the findings of the study. The outcome of the study reveals that business permits, development levy, environmental hazard fees have statistically significant negative effect on profitability of small businesses in Mubi metropolis, while market fees have an insignificant negative effect on the profitability of small-scale businesses. The study recommends that the government should streamline tax policies by implementing uniform tax policies with respect to business permits; market fees; development levy and environmental hazard fees.