A. . Masud, I. Y. . Salisu, U. A. . Alhaji, B. S. . Adamu, I. . Isah, and M. A. . Yusuf, “IMPACT OF MULTIPLE TAXATION ON BUSINESS SURVIVAL: A STUDY OF SMM WATER DIKKO, NIGER STATE”, KJMS, vol. 7, no. 2, Jun. 2025.