MULTIPLE TAXATIONS AND SUSTAINABILITY OF MANUFACTURING COMPANY IN NIGERIA

Authors

  • John-Akamelu, Chitom Racheal Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka. Anambra State, Nigeria.

Keywords:

Multiple taxations, Sustainability, Triple bottom line, Manufacturing Company, , Juhel Pharmaceutical Company, Nigeria

Abstract

This research determined the impact of various taxations on sustainability at Juhel Pharmaceutical Company in Awka, Anambra State, utilizing taxes and levies as independent variables while the triple bottom line served as the dependent variable. A survey research design was utilized. Data was produced from the surveys given to the participants. Multiple regression analysis was used to evaluate the hypotheses. The findings indicated that taxes adversely impact the sustainability of Juhel manufacturing company, while levies positively and significantly influence sustainability at Juhel manufacturing company in the State. The study's findings conclude that multiple taxation greatly impacts sustainability at Juhel Manufacturing Company in Anambra State. It is recommended, among other suggestions, that different taxes and levies be harmonized to improve efficiency.

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Published

2026-09-20

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Section

Articles

How to Cite

MULTIPLE TAXATIONS AND SUSTAINABILITY OF MANUFACTURING COMPANY IN NIGERIA. (2026). Journal of the Management Sciences, 63(2), 280 – 295. https://journals.unizik.edu.ng/jfms/article/view/8931

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