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.
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Institutions
- Adeseun Ogundoyin Polytechnic, Eruwa, Oyo State 1
- Adeyemi College of Education, Ondo State. (affl To Oau, Ile-Ife) 68
- Ahmadu Bello University, Zaria, Kaduna State 101
- Air Force Institute of Technology (Degree), Kaduna, Kaduna State 11
- Air Force Institute of Technology, Kaduna, Kaduna State 2
- Akanu Ibiam Federal Polytechnic, Unwana, Afikpo, Ebonyi State 6
- Akwa Ibom State University, Ikot-Akpaden, Akwa Ibom State 53
- Akwa Ibom State College of Edu, Afaha-Nsit (Affl To Uni Uyo), Akwa Ibom State 2
- AKWA-IBOM STATE POLYTECHNIC (IEI), IKOT-OSURUA, AKWA IBOM STATE 41
- Akwa-Ibom State Polytechnic, Ikot-Osurua, Akwa Ibom State 32