Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria
Research Background: The complexities of taxes in business have a tendency of endangering investment decisions at every point in time, if such complexities are not strategically managed.
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-12-01
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| Series: | Folia Oeconomica Stetinensia |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/foli-2019-0010 |
| _version_ | 1819139331841851392 |
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| author | Akinleye Gideon T. Olarewaju Odunayo M. Fajuyagbe Samson B. |
| author_facet | Akinleye Gideon T. Olarewaju Odunayo M. Fajuyagbe Samson B. |
| author_sort | Akinleye Gideon T. |
| collection | DOAJ |
| description | Research Background: The complexities of taxes in business have a tendency of endangering investment decisions at every point in time, if such complexities are not strategically managed. |
| first_indexed | 2024-12-22T11:20:58Z |
| format | Article |
| id | doaj.art-ae25a6760cbc47d1aca7e1331ea8f6ae |
| institution | Directory Open Access Journal |
| issn | 1898-0198 |
| language | English |
| last_indexed | 2024-12-22T11:20:58Z |
| publishDate | 2019-12-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Folia Oeconomica Stetinensia |
| spelling | doaj.art-ae25a6760cbc47d1aca7e1331ea8f6ae2022-12-21T18:27:52ZengSciendoFolia Oeconomica Stetinensia1898-01982019-12-0119272410.2478/foli-2019-0010foli-2019-0010Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in NigeriaAkinleye Gideon T.0Olarewaju Odunayo M.1Fajuyagbe Samson B.2Ekiti State University, Faculty of Management Sciences, Department of Accounting, PMB 5351, Ado-Ekiti, NigeriaDurban University of Technology, Faculty of Accounting and Informatics, Department of Management Accounting, P.O. Box 1334, Durban, 4000, South AfricaEkiti State University, Faculty of Management Sciences, Department of Accounting, PMB 5351, Ado-Ekiti, NigeriaResearch Background: The complexities of taxes in business have a tendency of endangering investment decisions at every point in time, if such complexities are not strategically managed.https://doi.org/10.2478/foli-2019-0010corporate income taxinvestment decisionmanufacturing firmspanel data regressiong31h20m40 |
| spellingShingle | Akinleye Gideon T. Olarewaju Odunayo M. Fajuyagbe Samson B. Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria Folia Oeconomica Stetinensia corporate income tax investment decision manufacturing firms panel data regression g31 h20 m40 |
| title | Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria |
| title_full | Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria |
| title_fullStr | Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria |
| title_full_unstemmed | Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria |
| title_short | Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria |
| title_sort | assessing the effects of corporate taxation on the investment policy of manufacturing firms in nigeria |
| topic | corporate income tax investment decision manufacturing firms panel data regression g31 h20 m40 |
| url | https://doi.org/10.2478/foli-2019-0010 |
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