ABSTRACT
The study investigated the Impact of Company Income Tax on
the Performance of Manufacturing Companies in Nigeria with reference to PZ
Cussons Nigeria Plc. The study ascertained effect of company income tax on the
net-worth of manufacturing companies and the effect of the current tax reform
on the growth of manufacturing industries. Secondary data were utilized in the
study. Simple regression was used to test the hypothesis that taxation has no
significant impact on the networth of the companies. The findings from this
study revealed that there is a relationship between corporate tax and financial
performance of manufacturing companies. The researcher recommends that
manufacturing companies should employ the services of tax experts to aid them
in tax planning in order to reduce the tax payable and in effect increase their
financial performance. Manufacturing companies should also increase their
assets base and ensure efficient use of the assets.
AMAECHI, C (2021). Impact Of Company Income Tax On Performance Of Manufacturing Companies In Nigeria: 2010-2014. A Study Of Pz Cussons Nigeria Plc.. Repository.mouau.edu.ng: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-performance-of-manufacturing-companies-in-nigeria-2010-2014-a-study-of-pz-cussons-nigeria-plc-7-2
CHINONYEREM, AMAECHI. "Impact Of Company Income Tax On Performance Of Manufacturing Companies In Nigeria: 2010-2014. A Study Of Pz Cussons Nigeria Plc." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 29 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-performance-of-manufacturing-companies-in-nigeria-2010-2014-a-study-of-pz-cussons-nigeria-plc-7-2. Accessed 24 Nov. 2024.
CHINONYEREM, AMAECHI. "Impact Of Company Income Tax On Performance Of Manufacturing Companies In Nigeria: 2010-2014. A Study Of Pz Cussons Nigeria Plc.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 29 Nov. 2021. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-performance-of-manufacturing-companies-in-nigeria-2010-2014-a-study-of-pz-cussons-nigeria-plc-7-2 >.
CHINONYEREM, AMAECHI. "Impact Of Company Income Tax On Performance Of Manufacturing Companies In Nigeria: 2010-2014. A Study Of Pz Cussons Nigeria Plc." Repository.mouau.edu.ng (2021). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-performance-of-manufacturing-companies-in-nigeria-2010-2014-a-study-of-pz-cussons-nigeria-plc-7-2