Impact Of Company Income Tax On The Performance Of Firms In Nigeria:- Smart Janet

ABSTRACT

 This study investigated the impact of company income tax on the performance offirms in Nigeria. The secondary data was sourced from financial statement of Nestle Nigeria Pic. The data covered from 2000 to 2016. The econometric tool was simple regression analysis. From the results, it was found that company income tax has significant impact On return on asset of the company, company income tax has significant impact on return on equity of the company and company income tax has significant impact on return on profit after tax of the company. Based on the findings, it was recommended that government should articulate macroeconomic measures designed to stimulate growth and stability in order to forestall any negative variation that affect the companies’ income tax revenue generation in any year.