Impact Of Company Income Tax On Corporate Performance Of Firms In Nigeria A Case Study Of Unilever Plc

ABSTRACT

This research work is concerned with the Effect of Taxes on Dividend Policy . The coronate firms operates in an environment that is rarely same \vlTh their foreign counter — parts. Thus the purpose of this study i 10 reveal how propounded dividncl policy models could apply to banks in N lecria and the impact of taxes on dividend payout in the banks. The research methodology used in this research was the ex-post facto design, while ilie sampling procedure adopted was basically the simple random sampling method. The analysis ot data in this research was based on certain statistical took includirnt the renresion model. The findings, showed that taxes have a great influence on the c:.ividend pay-out of companies. It also sho\ved that shareholders are normally concerned about the payout ratio of.their companies. It was therefore recommended that companies should not neglect the payment of ta\es as this woud lead to enhanced business environment and pro ltahilitv in the 10n2. —run. Government on its own part should also make policies \\ouldnot lead to multiple taxation so that these indigenous lrms can giao This ero\vth will lead to economic stability.