Corporate Taxes and Financial Performance of Quoted Manufacturing Companies in Nigeria

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dc.contributor.authorCharles Ogwime IDOGUN
dc.date.accessioned2025-06-16T11:29:22Z
dc.date.available2025-06-16T11:29:22Z
dc.date.issued2024-12
dc.description.abstractThe study examined the impact of corporate taxes and financial performance of quoted manufacturing companies in Nigeria. The study adopted a longitudinal research design, with a population of one hundred and eighty (180) companies during the period 2017 to 2021. The data analysis method was the panel estimation technique. The panel technique was the most appropriate because it took into consideration the heterogeneity issues in a cross-section study. The result revealed that company income taxes appeared to have a negative impact (0.001) which was statistically significant (p=0.025) at 5% level, education taxes appeared to have a negative impact (0.001) though not significant at 5% (p=0.383) while value added taxes appeared to have a positive impact (0.002) and it was statistically significant at 10% (p=0.097). Company income and education taxes being negatively signed seemed to conform to apriori and theoretical expectations. Considering the change in profit by 22.7% as a result of company income, education and value-added taxes, the study concluded that other drivers of corporate financial performance such as firm age, leverage, and size etc. should be explored. The study recommended that companies should employ the services of tax experts to aid them in tax planning in order to reduce the net tax payment so as to increase their financial performance. Keywords: Corporate, Tax, Financial, Performance, Education Tax, Company Income Tax, Manufacturing Word Count: 210
dc.identifier.citationKate Turabia
dc.identifier.otherM.Sc
dc.identifier.urihttps://repository.lcu.edu.ng/handle/123456789/931
dc.language.isoen
dc.publisherLead City University, Ibadan
dc.relation.ispartofseriesM.Sc
dc.subjectCorporate
dc.subjectTax
dc.subjectFinancial
dc.subjectPerformance
dc.subjectEducation Tax
dc.subjectCompany Income Tax
dc.subjectManufacturing
dc.titleCorporate Taxes and Financial Performance of Quoted Manufacturing Companies in Nigeria
dc.typeThesis

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