Umbugadu M, Audu D, Dagwai C, Sallah A, Abubakar M. THE SYNERGISTIC IMPACT OF MULTIPLE TAXATION AND REGULATORY BURDEN ON SMALL AND MEDIUM ENTERPRISES (SMES) GROWTH IN NIGERIA. EIJMBE. 2026;1(1):24-45. doi:10.66811/eijmbe.vol1.no1.92