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Impact of multiple-taxation on competitiveness in Nigeria (anglais)

Nigeria is Africa's most populous country and second largest economy after South Africa. This note is based on a study of the effect of multiple levels of taxation at different jurisdictions (federal, state and local as well as Ministries, Departments and other Authorities) on enterprises, especially traders, in Nigeria. It focuses on medium size enterprises in selected states and municipalities within those states. The study demonstrates the degree...
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