ABSTRACT

This research work was borne out of the quest to measure the impact of taxation on different investment and business decisions so as to prove its relevance to informed business decision making. As a result the main objective of this work is to establish whether there is a relationship between taxation and investment as well as returns from investments and businesses so as to proffer possible recommendations that will lead to maximizati-of business opportunities. To achieve this main objective, both primary and secondary data were collected from appropriate sources using questionnaire, personal interview and various publications. With the application of descriptive statistics, simple regression, correlation coefficient, coefficient of determination and student t-test as statisfical analysis tools, the data collected were properly analyzed and it was subsequently found out that taxation actually has a significant relationship on returns from investments and businesses and should therefore affect any informed business decision. Based on that finding, it was recommended that proper tax consideration should precede any investment or business decision so as to enhance the maximization or turns from such a venture.