author(s)
Lemuel Kenneth David

abstract
This researches to identify the effects of multiple taxation on the survival of Businesses in Grand Cape mount county, Republic of Liberia. In Liberia, Businesses have been an avenue of job creation and the empowerment of Liberians Specifically in Grand cape Mount County, providing about 95 % of all jobs in grand cape mount and also for local capital formation. However, the mortality rate of these Businesses is very high. Among the triggering and dynamic factors responsible for these untimely close-ups are tax related issues, ranging from multiple taxation to enormous tax burdens. The study also seeks to examine effects of multiple taxation on the survival of Businesses in Grand Cape mount county, Republic of Liberia. The study involves a survey research design with a population of 50. The researchers derived their sample size to arrive at 74 and a self-administered questionnaire was used to collect data. This data was quantitatively analyzed with simple percentages and the research hypotheses were tested with ANOVA. Findings revealed that multiple taxation has negative effect on Business survival and the relationship between business size and its ability to pay taxes is significant. The research therefore, recommends that the government of Liberia should provide uniform tax policies that will favors the development of businesses in grand cape Mount County and government should put into consideration the size of businesses when formulating tax policies.