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
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ENEH, N (2024). Effects Of Company Income Tax On Corporate Investment Decision (A Study Of Nigerian Breweries Plc):- Eneh Justina N. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effects-of-company-income-tax-on-corporate-investment-decision-a-study-of-nigerian-breweries-plc-eneh-justina-n-7-2
N, ENEH. "Effects Of Company Income Tax On Corporate Investment Decision (A Study Of Nigerian Breweries Plc):- Eneh Justina N" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 25 Jun. 2024, https://repository.mouau.edu.ng/work/view/effects-of-company-income-tax-on-corporate-investment-decision-a-study-of-nigerian-breweries-plc-eneh-justina-n-7-2. Accessed 23 Nov. 2024.
N, ENEH. "Effects Of Company Income Tax On Corporate Investment Decision (A Study Of Nigerian Breweries Plc):- Eneh Justina N". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 25 Jun. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effects-of-company-income-tax-on-corporate-investment-decision-a-study-of-nigerian-breweries-plc-eneh-justina-n-7-2 >.
N, ENEH. "Effects Of Company Income Tax On Corporate Investment Decision (A Study Of Nigerian Breweries Plc):- Eneh Justina N" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effects-of-company-income-tax-on-corporate-investment-decision-a-study-of-nigerian-breweries-plc-eneh-justina-n-7-2