Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet
ABSTRACT
This study
investigated the impact of company income tax on the performance offirms in
Nigeria. The secondary data was sourced from financial statement of Nestle
Nigeria Pic. The data covered from 2000 to 2016. The econometric tool was
simple regression analysis. From the results, it was found that company income
tax has significant impact On return on asset of the company, company income
tax has significant impact on return on equity of the company and company
income tax has significant impact on return on profit after tax of the company.
Based on the findings, it was recommended that government should articulate
macroeconomic measures designed to stimulate growth and stability in order to
forestall any negative variation that affect the companies’ income tax revenue
generation in any year.
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SMART, J (2025). Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet. Mouau.afribary.org: Retrieved Apr 25, 2025, from https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-the-performance-of-firms-in-nigeria-smart-janet-7-2
JANET, SMART. "Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet" Mouau.afribary.org. Mouau.afribary.org, 04 Apr. 2025, https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-the-performance-of-firms-in-nigeria-smart-janet-7-2. Accessed 25 Apr. 2025.
JANET, SMART. "Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet". Mouau.afribary.org, Mouau.afribary.org, 04 Apr. 2025. Web. 25 Apr. 2025. < https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-the-performance-of-firms-in-nigeria-smart-janet-7-2 >.
JANET, SMART. "Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet" Mouau.afribary.org (2025). Accessed 25 Apr. 2025. https://repository.mouau.edu.ng/work/view/impact-of-company-income-tax-on-the-performance-of-firms-in-nigeria-smart-janet-7-2