NEXUS BETWEEN TAXATION AND FOREIGN DIRECT INVESTMENT IN NIGERIA

This paper explored taxation and foreign direct investment (FDI) using the case of Nigeria with limited investigation. Taxation was proxy by company income tax (CITX) and value added tax (VATX), while FDI was proxy by FDI inflows. Data employed for the analyses were from 2000 to 2020 and obtained f...

Full description

Bibliographic Details
Main Authors: Daniel Ayegbeni Ulokoaga, Esther Ikavbo Evbayiro-Osagie
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2022-04-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/116