Suchergebnisse

Some investors prefer to keep their money in the bank rather than invest in Small and Medium Enterprise (SME) due to the high cost of running small and medium scale enterprise in Enugu State. This cost primarily concerns multiple-taxation, enormous tax burdens, levies and charges. This study examines the effect of multiple-taxation on the investments in SMEs. The study used survey design with SME population of 80. Questionnaire was used to collect data. Simple percentages/frequencies were used to analyze the data and the research hypotheses were tested with ANOVA. It was found that multiple taxation has negative effect on SMEs investment. Furthermore, the relationship between SMEs investment and its ability to pay tax is significant. The researcher recommends that government should develop a tax policy that considers the enhancement of SMEs' capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SMEs by consolidating all taxes in one slot and latter disseminate to various government purses rather than having many closely related but different taxes at the same time.

The protection and management of cultural heritage are central issues of discourse in cultural resources management today. Cultural landscapes constitute part of non-renewable resources that are finite and therefore need to be protected. All over the world especially, in Nigeria, archaeological sites and resources are neglected and to a large extent destroyed due to the inability of the public, stakeholders, educationists, and developers to appreciate the enormous contributions of cultural landscapes to national development. The laws that have been put in place for the protection and management of cultural landscapes, particularly those that prevent them from being destroyed by construction companies and other development projects, are not fully implemented. This paper intends to draw the attention of relevant Nigerian authorities to the applicable laws and the need to enforce them. This will ensure that development does not result in the unmitigated destruction of archaeological sites and cultural heritage.