THE EFFECTS OF TAXATION IN BUSINESS DECISION MAKING (A CASE STUDY OF NIGERIAN BOTTLING COMPANY PLC, ENUGU)

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INTRODUCTION

Taxation can be variously defined. Fundamentally, however, it is of course a compulsory levy on income since the decision to pay tax is not that of the taxpayers. According to Amaechina (1998:9), taxation has been defined as "a levy which a government imposed on the income of the citizens or corporation in a state for which the government make no direct benefit to the taxpayer"; or.”a non-punitive but yet a compulsory levy by government on the properties and income of individual and corporation". The government cannot build a school or a hospital personally for somebody because he has paid his taxes, but the money realized is used.tp finance general government expenditures.

Every tax imposed on Nigerian companies or organization needs continual interpretation of its specific application and effect on the various transactions of the organization. The field of taxation changes every moment or everyday as announced by the new ruling courts and also as laws are being made as announced by new government. Therefore, every organization needs to be at alert to such changes.

TABLE OF CONTENTS

CHAPTER ONE

INTRODUCTION

1.0 BACKGROUND OF THE STUDY

1.2 STATEMENT OF THE PROBLEM

1.3 PURPOSE OF THE STUDY

1.4 SIGNIFICANCE OF THE STUDY

1.5 RESEARCH QUESTIONS

1.6 HYPOTHESES

1.7 SCOPE OF THE STUDY

1.8 DEFINITION OF TERMS

CHAPTER TWO

LITERATURE REVIEW

2.1 HISTORY OF TAXATION IN NIGERIA

2.2 THEORY OF TAXATION

2.3 THE NEED FOR COMPANY TAX

2.4. FRAMEWORK OF NIGERIA'S CORPORATE

2.5 TAXATION AND INVESTMENT DECISIONS

CAPITAL GAIN TAX AND INVESMENT DECISIONS

2.6 TAXATION AND FINANCIAL DECISIONS

2.7 EFFECTS OF TAXES ON FORMS OF BUSINESS ORGANISATIONS

2.8 EFFECT OF INCOME TAX ON BUSINESS DECISIONS

2.9. SUMMARY OF LITERATURE REVIEW

CHAPTER THREE

RESEARCH METHODOLOGY

3.1 RESEARCH DESIGN

3.2 AREA OF STUDY

3.3. POPULATION OF THE STUDY

3.4 SAMPLE OF THE STUDY

3.5. INSTRUMENT FOR DATA COLLECTION

3.6. VALIDATION OF THE INSTRUMENT

3.7 DISTRIBUTION AND RETRIEVAL OF THE

3.8 METHOD OF DATA ANALYSIS

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 DATA PRESENTATION AND INTERPRETATION

4.2 FINDINGS OF THE STUDY

4.3 DISCUSSIONS OF THE FINDINGS

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSION

RECOMMENDATIONS

5.1 SUMMARY OF FINDINGS

5.2 CONCLUSION

5.3 RECOMMENDATIONS

5.4 LIMITATIONS OF THE STUDY

5.5 SUGGESTION FOR FURTHER STUDY

BIBLIOGRAPHY

APPENDIX A

APPENDIX B

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THE EFFECTS OF TAXATION IN BUSINESS DECISION MAKING (A CASE STUDY OF NIGERIAN BOTTLING COMPANY PLC, ENUGU)

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