Effects Of Company Income Tax On Corporate Investment Decision (A Study Of Nigerian Breweries Plc):- Eneh Justina N

ABSTRACT

This project was focused on the effect of company income tax on corporate investment decisions. Nigerian Breweries PLC was used as the case study. The objective ofthis study centred on knowing the extent to which income tax on corporate investment effected management decisions. It is considered very essential particularly to corporate investors who do not determine the effect of corporate income tax before embarking on investment decision making. Hypotheses were formulated and tested by the researcher; data gathered in the field survey through the use of questionnaire were analyzed using random sampling technique and the chi-square statistical tool. Some ofthe findings from the study were that adequate knowledge ofthe effect of company income tax on investment helps investors and managers in making efficient and effective investment decisions, and also that investors believed that high corporate tax rate reduces corporations income and impact on the investors for more investments. Among the recommendations made on this study were that: Investors should thoroughly consider the effect oftax imposition before embarking on any investment decision oftheir choice and also government should as a matter ofnecessity be considered when imposing tax rates applicable to investments, so as not to discourage potential investors from investing