Taxes on Net Investment of Listed Communication Firms in Nigeria
Student: GODDAY SUNDAY (Project, 2025)
Department of Accountancy
Auchi Polytechnic, Auchi, Edo State
Abstract
ABSTRACT
This study determined Taxes on Net Investment of Listed Communication Firms in Nigeria for a period of ten years spanning from 2010 and 2019. Eight Communications firms were purposively sampled from a population of eleven listed Communication firms in Nigeria. The proxies for Taxes include Information Communication Tax, Education Tax and Company Income Tax, while Net Investment served as the dependent variable. Pearson Correlation Coefficient and Panel Least Square (PLS) Regression analysis via E-Views 10.0 statistical software were used to test the hypotheses of the study. The result of this study showed that Information Communication Tax, Education Tax and Company Income Tax have a significant negative effect on Net Investment at 5% level of significance respectively. This study therefore recommends inter alia that Federal Government of Nigeria should reduce the amount of tax liability at the end of the year thus making funds available for further investment.
Keywords
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Institutions
- Mohammed Lawan College of Agriculture, Maiduguri, Borno State 12
- Moshood Abiola Polytechnic, Abeokuta, Ogun State 7
- Nasarawa State University, Keffi, Nasarawa State 8
- Niger Delta University, Wilberforce Island, Bayelsa State 28
- Niger State College of Education, Minna, (Affl To Usmanu Danfodiyo Uni, Sokoto) 1
- Nigeria Maritime University, Okerenkoko, Delta State 1
- Nigerian Army University, Biu, Borno State 3
- Nile University of Nigeria, Abuja 3
- Nnamdi Azikiwe University, Awka, Anambra State 98
- Northwest University, Kano, Kano State 179