ABSTRACT

The study investigated on the Impact of corporate tax on the Earnings and Growth of  manufacturing firms  in Nigeria.  The major objectives of  the study are;  to examine the impact of corporate tax on earnings' and growth of manufacturing firms in Nigeria companies. To achieve the objectives of the study, ex-postfactor

research design method was adopted. The researcher adopted Secondary data in getting the required information. The population  of the study is made up of the selectedfirms, namely: Nestle Milo, Nigeria Breweries and PZ Cussons pie. All in Nigeria while the data were collected from  the annual reports and accounts o Nestle  Milo,  Nigeria  Breweries  and  PZ  Cussons.  In  testing  the  hypotheses regression analysis of variance was used. Thefindings revealed that corporate tax has a significant effect on the growth of manufacturing firms;  it was tested using the regression analysis (SPSS22) at 5% level of significant.   The findings further revealed that corporate tax as a significant effect on growth of manufacturing firms.   The  researcher  recommends  that  manufacturing firms   should  use  the services of tax experts to aid them in tax planning  in other to reduce the net ta payment  so  as  to  increase  their financial  performance.  That  would  help  i enhancing the performance  of public  accountability in Nigeria.  Th.e researche further  recommends that  Taxes should be collected in relation to the size an profit  of companies considering other factors  that can constrain the progress o such company as there is a relation between sizes and their ability to pay.  Th researcher went further  to recommend that tax collection should be defined wit respect to which government should collect certain taxes from  companies.  Thi will help avoid the three tiers of government from  collecting taxes from  the sam particular organization.