Effect Of Company Income Tax On Return On Investment (A Study Of Manufacturing Firms In Nigeria)
ABSTRACT
This study examine the effect of company in come tax on financial
performance of manufacturing firms in Nigeria, with consideration to the
brewery industry, as a result of its consistent growth record on the Niqeria
stock exchange. The study used secondary sources of data and expose
facts as the research design simple linear regression analysis was used in
computing the ROI, ROE & ROA. The study revealed that the level of
company income tax has a siqnificant effect on the ROI, ROE & ROA. I
condude that the positive and significant relation between the profitability
and the taxation explanatory variables indicates that policy measures to
expand tax revenue through more effective tax administration will impact
positively on growing the coming forms in Nigeria should incorporate a
corporate tax policy that uses debt financing because these will enhance
the profitability of the firms.
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ONUOHA, N (2021). Effect Of Company Income Tax On Return On Investment (A Study Of Manufacturing Firms In Nigeria). Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-company-income-tax-on-return-on-investment-a-study-of-manufacturing-firms-in-nigeria-7-2
NGOZICHUKWU, ONUOHA. "Effect Of Company Income Tax On Return On Investment (A Study Of Manufacturing Firms In Nigeria)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-company-income-tax-on-return-on-investment-a-study-of-manufacturing-firms-in-nigeria-7-2. Accessed 25 Nov. 2024.
NGOZICHUKWU, ONUOHA. "Effect Of Company Income Tax On Return On Investment (A Study Of Manufacturing Firms In Nigeria)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 04 Jun. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-company-income-tax-on-return-on-investment-a-study-of-manufacturing-firms-in-nigeria-7-2 >.
NGOZICHUKWU, ONUOHA. "Effect Of Company Income Tax On Return On Investment (A Study Of Manufacturing Firms In Nigeria)" Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-company-income-tax-on-return-on-investment-a-study-of-manufacturing-firms-in-nigeria-7-2