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EFFECT OF COMPANY INCOME TAX ON FIRM PERFORMANCE OF COMPANIES IN NIGERIA
Abstract
This study determined the effect of company income tax on firm performance of companies in Nigeria. This study adopted an ex-post facto research design. A sample size of twenty-one selected manufacturing companies in Nigeria. The data for this study were extracted from annual reports and accounts of the selected companies in Nigeria and Nigerian Federal Inland Revenue Services (FIRS). Regression statistical tool was employed for the analysis of the hypothesis formulated in this research work with use of E-views version 9.0 statistical packages. The analysis, the result shows that company income tax has a positive but insignificant effect on return on assets in Nigerian companies. Based on the findings, the administration of CIT ought to be improved by encouraging manufacturing investors and creating an environment that makes it possible for these businesses to succeed, with an emphasis on lowering evasion and avoidance
Keywords: Company income tax, firm performance and Companies