Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria

Akinleye Gideon T.; Olarewaju Odunayo M.; Fajuyagbe Samson B.

doi:10.2478/foli-2019-0010

Folia Oeconomica Stetinensia (Dec 2019)

Assessing the Effects of Corporate Taxation on the Investment Policy of Manufacturing Firms in Nigeria

Akinleye Gideon T.,
Olarewaju Odunayo M.,
Fajuyagbe Samson B.

Affiliations

Akinleye Gideon T.: Ekiti State University, Faculty of Management Sciences, Department of Accounting, PMB 5351, Ado-Ekiti, Nigeria
Olarewaju Odunayo M.: Durban University of Technology, Faculty of Accounting and Informatics, Department of Management Accounting, P.O. Box 1334, Durban, 4000, South Africa
Fajuyagbe Samson B.: Ekiti State University, Faculty of Management Sciences, Department of Accounting, PMB 5351, Ado-Ekiti, Nigeria

DOI: https://doi.org/10.2478/foli-2019-0010
Journal volume & issue: Vol. 19, no. 2
pp. 7 – 24

Abstract

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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.

Published in Folia Oeconomica Stetinensia

ISSN: 1898-0198 (Online)
Publisher: Sciendo
Country of publisher: Poland
LCC subjects: Social Sciences: Finance; Social Sciences: Economic theory. Demography
Website: https://sciendo.com/journal/foli

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