Effect Of T Taxation On Investment And Business Decisions: A Case Study Of United Bank Of Africa (UBA) Plc Lagos State

ABSTRACT

Within a last decade or so, the issue of domestic resource mobilization has attracted considerable attention in many developing countries. Some research has been conducted on the effect of taxation on investment and business decision but not in a confined form. This prompted me to conduct a research so as to access the impact of on investment and business decision. In conducting this research work the descriptive/survey research design was found appropriate for the study by combining both the longitudinal and field survey. Four research questions were answered and two hypotheses were formulated and thirty-two (32) management staff participated in the study. The research instrument used in data collection was the questionnaire and personal interviews and the data was analyzed using the simple regression analysis. The results of the analysis showed taxation had both significant and insignificant effect on investment and business decision. Based on the findings and result of the analysis, it was recommended that organizations should carefully make decisions regarding investment and business decisions and also consider taxation and its impact before venturing into any kind of investment and business decision.