Effect of ‘Multiple Taxation' on Income Generation of Commercial Tricycle Riders in Niger State, Nigeria

Abstract

This paper attempts to study the effect of ‘multiple taxation' on income generation of commercial tricycle riders in Niger State, Nigeria. The objectives of the study are to examine the effects of tricycle registration, daily road usage, ownership and market entry taxes/levies on income generation of commercial tricycle riders. The study used quantitative and survey research design. A closed-ended questionnaire was used to generate primary data from 377 tricycle riders who were randomly sampled from 6,652 registered tricycle riders in Niger state, Nigeria. The research hypotheses were tested using ‘multiple regression'. The results revealed that tricycle registration, daily road usage, ownership and market entry taxes/levies exert significant effects on income generation of commercial tricycle riders. The study, therefore, recommends that the government policy on tricycle registration and tricycle ownership taxes should be reviewed with the aim of providing succor to the commercial tricycle riders. Also, the state government should harmonize daily road usage and market entry taxes/levies charge on the same source of income by various local governments on daily basis to reduce the effect of ‘multiple taxation' on commercial tricycle riders.