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

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 ONEINTRODUCTION1.0BACKGROUND OF THE STUDY1.2STATEMENT OF THE PROBLEM1.3PURPOSE OF THE STUDY1.4SIGNIFICANCE OF THE STUDY1.5RESEARCH QUESTIONS1.6HYPOTHESES1.7SCOPE OF THE STUDY1.8DEFINITION OF TERMS
CHAPTER TWOLITERATURE REVIEW2.1HISTORY OF TAXATION IN NIGERIA2.2 THEORY OF TAXATION2.3THE NEED FOR COMPANY TAX2.4.FRAMEWORK OF NIGERIA'S CORPORATE2.5TAXATION AND INVESTMENT DECISIONSCAPITAL GAIN TAX AND INVESMENT DECISIONS2.6 TAXATION AND FINANCIAL DECISIONS2.7EFFECTS OF TAXES ON FORMS OF BUSINESS ORGANISATIONS2.8 EFFECT OF INCOME TAX ON BUSINESS DECISIONS2.9.SUMMARY OF LITERATURE REVIEW
CHAPTER THREERESEARCH METHODOLOGY3.1RESEARCH DESIGN3.2AREA OF STUDY3.3.POPULATION OF THE STUDY3.4SAMPLE OF THE STUDY3.5.INSTRUMENT FOR DATA COLLECTION3.6.VALIDATION OF THE INSTRUMENT3.7DISTRIBUTION AND RETRIEVAL OF THE3.8 METHOD OF DATA ANALYSIS
CHAPTER FOURDATA PRESENTATION AND ANALYSIS4.1 DATA PRESENTATION AND INTERPRETATION4.2 FINDINGS OF THE STUDY4.3DISCUSSIONS OF THE FINDINGS
CHAPTER FIVESUMMARY OF FINDINGS, CONCLUSIONRECOMMENDATIONS5.1SUMMARY OF FINDINGS5.2 CONCLUSION5.3RECOMMENDATIONS5.4LIMITATIONS OF THE STUDY5.5 SUGGESTION FOR FURTHER STUDYBIBLIOGRAPHYAPPENDIX AAPPENDIX B