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.
KALU, M (2021). Impact Of Corporate Tax On Earnings And Growth Of Quoted Manufacturing Firms In Nigeria (A Study Of Selected Manufacturing Firms) (From 2009-2016). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-earnings-and-growth-of-quoted-manufacturing-firms-in-nigeria-a-study-of-selected-manufacturing-firms-from-2009-2016-7-2
MARTHA, KALU. "Impact Of Corporate Tax On Earnings And Growth Of Quoted Manufacturing Firms In Nigeria (A Study Of Selected Manufacturing Firms) (From 2009-2016)" Mouau.afribary.org. Mouau.afribary.org, 10 Mar. 2021, https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-earnings-and-growth-of-quoted-manufacturing-firms-in-nigeria-a-study-of-selected-manufacturing-firms-from-2009-2016-7-2. Accessed 31 Oct. 2024.
MARTHA, KALU. "Impact Of Corporate Tax On Earnings And Growth Of Quoted Manufacturing Firms In Nigeria (A Study Of Selected Manufacturing Firms) (From 2009-2016)". Mouau.afribary.org, Mouau.afribary.org, 10 Mar. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-earnings-and-growth-of-quoted-manufacturing-firms-in-nigeria-a-study-of-selected-manufacturing-firms-from-2009-2016-7-2 >.
MARTHA, KALU. "Impact Of Corporate Tax On Earnings And Growth Of Quoted Manufacturing Firms In Nigeria (A Study Of Selected Manufacturing Firms) (From 2009-2016)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-earnings-and-growth-of-quoted-manufacturing-firms-in-nigeria-a-study-of-selected-manufacturing-firms-from-2009-2016-7-2