Effects of Multiple Taxation on the Performance of Small and Medium Scale Business Enterprises in Benue State

Abstract

The present study was designed to gather evidence about the relationship between short-term debt, long-term debt with variables such as EPS, return on equity, return on assets and the ratio Q / B. This research was conducted in companies listed in Tehran Stock Exchange.Multiple linear regressions were used to test the hypothesis.In this study, 3 dependent variables, 4 control variables and 3 independent variables are used.Also, 12 hypotheses were provided for this study.The sample of the study consisted of 50 participate in a 5-year period of 2008 to 2012.The findings suggest that there is negative relationship between short-term debt, longterm debt and total debt with returns on equity.Also about four to six hypothesis it became clear that short-term debt and total debt to equity returns are negatively related.In testing hypotheses 7 and 9 showed that short-term debt, long-term debt and total debt is negatively

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