Conference Paper

CORPORATE TAX POLICIES AND INVESTMENT DECISIONS IN NIGERIA

One of the most important issues discussed in economics is on how taxes as means of fiscal policy at ensuring stabilizing the general economy relate to economic growth of developing countries such as Nigeria. The purpose of the study is to investigate the impact of corporate tax policies and investment decisions in Nigeria. Collected data on this topic ranges from the period of 11 years, 2011 to 2024 using multiple regression analysis. The data was sourced mainly from CBN Statistical Bulletin and Federal Inland Revenue Service (FIRS) statistics report. It is concluded that education tax (EDT) has negative relationship without statistical significant with earnings per share (EPS), however, the co-efficient of capital gain tax (CGT), company income tax (CIT) has positive relationship on earnings per share with statistical significant effect. It is recommended that government to ensure that all companies are captured in the tax net and fully comply with the payment of tax. As a matter of fact, there is the need to enforce penalty for companies that evade tax. Keywords: Investment Decisions, Tax, Capital Gain Tax, Company Income Tax, Economy.