Impact Of Corporate Tax On The Performance Of Manufacturing Companies (A Study Of Some Selected Manufacturing Companies)
ABSTRACT
The impact of corporate
tax on the performance of manufacturing
firms has attracted the attention of researchers in different countries of the
world, towards ascertaining the reason for, tax evasion and resenation of false
data by manufacturing firms to the tax authority. Therefore the study. is an
attempt tO exam ine the impact of corporate tax on the performance . of
manufacturing cOmpanies in Nigeria ovei' the period of 10 years. (2006-20.15)
using data dollected froth Unileve Nigeria plc, UAC of Nigerid plc qnd Guinness
Nigeriaplc annual repoirts.. The researcher• adopted simple 'regression method:
in testing the hypothesis. Result 'on findings regarding the stated objectives
shows 'that corporate •tax has no signfIcant impact on profitability
'ofmanfacturing firms, corporate ta. has sign ficant impact on liquidity of
manufacturing firms, corporate . tax has• sign jilcant impact on retuj'n on
assets of manufacturing fiims. The' resedrçher recommends that manufacturing
companies should employ the services of tax experts. to aid them in tax
planning in order to arrange their tax affairs in a manner that will not impede
their liquidity and halt the progress of the firm so as 'tO increase their
financial performance, and also manufacturing companis should. increase their
asset size and ensure efficient use of those assets to reflect in 'the
production turnover of the companies:
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OKOR, U (2021). Impact Of Corporate Tax On The Performance Of Manufacturing Companies (A Study Of Some Selected Manufacturing Companies). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-the-performance-of-manufacturing-companies-a-study-of-some-selected-manufacturing-companies-7-2
UDEAGHA, OKOR. "Impact Of Corporate Tax On The Performance Of Manufacturing Companies (A Study Of Some Selected Manufacturing Companies)" Mouau.afribary.org. Mouau.afribary.org, 25 Nov. 2021, https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-the-performance-of-manufacturing-companies-a-study-of-some-selected-manufacturing-companies-7-2. Accessed 31 Oct. 2024.
UDEAGHA, OKOR. "Impact Of Corporate Tax On The Performance Of Manufacturing Companies (A Study Of Some Selected Manufacturing Companies)". Mouau.afribary.org, Mouau.afribary.org, 25 Nov. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-the-performance-of-manufacturing-companies-a-study-of-some-selected-manufacturing-companies-7-2 >.
UDEAGHA, OKOR. "Impact Of Corporate Tax On The Performance Of Manufacturing Companies (A Study Of Some Selected Manufacturing Companies)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/impact-of-corporate-tax-on-the-performance-of-manufacturing-companies-a-study-of-some-selected-manufacturing-companies-7-2