ABSTRACT

 It has been observed that some firms in Nigeria have wound up. Some even leave the count to other countries for business. Others that are still in operation or existence in Nigeria do not invest as supposed. This has led to low standard of living. This phenomenon is suspected to be as a result of the tax policy of government. Based on this suspicion, government in recent years has decided to give grant to firms. This research work is aimed at investigating whether this government tax policy of grant to firms has any significant relationship with the Investment Decisions of firms in Akwa Ibom State. Champion Breweries was selected as the case study. The research adopted a survey research design with the use of questionnaire. Descriptive statistics was used in analyzing the data. The decision rule is to agree with the highest percentage. Two (2) null hypotheses were stated as follows: Firstly, there is no significant relationship between Government tax policy and the Investment Decisions of Firms in Akwa Ibom State. Secondly, there is no significant effect between Government tax policy and the Investment Decisions of Firms in Akwa Ibom State. In order to test the two null hypotheses, the researcher used an inferecial statistical tool, the chi-square. Therefore, the result of the test of the hypotheses significant relationship between Decisions of Firms in Akwa Ibom government taxes shows that "There is no Significant and the Investment between Government tax Policy and the Investment is no significant effect The Study, of Firms therefore Concludes that Firms Investment Decisions are not dependent on Government tax Policy. Also that government to firms has no effect on the investment Decisions of firms in Akwa Ibom State. For government tax policies to have significant relationship with Investment Decisions of Firms in Akwa Ibom State government Should organize the amount of grant financial investment seminars monitor the grant given to firms; an increase the amount of grant.