The Effect of Taxation on Investment Decision: A Case Study Of Selected Companies in Anambra State

Abstract

The choice of the topic “The Effect of Taxation on Investment Decision” comes from the fact that most management of business entities are yet to come to terms with the realities of the implication of taxes on the overall performance of their business. To many,corporate taxes is an uncontrollable business expense and as such, does not deserve any consideration whatsoever in business decisions. It is, therefore, the intention of the researcher to bring to the light the implications of this “oversight”, and also to expose managers and prospective investors to some tax saving techniques. In doing this, the researcher went through textbooks and journals to establish why corporate tax is essential, and its development within the context of the Nigerian economy; equally, questionnaires were issued to both the employees and top management of the selected companies in order to ascertain their views on corporate taxation as it relate to their companies. It must also be stated that this research work is designed to take cognizance of existing taxation laws with regards to tax reduction techniques. Finally, it is the intention of the researcher to provide as concise as possible, a research work that would be of immense benefit to successive researcher on this topic and to managers and investors alike.