THE IMPACT OF TAXATION ON BUSINESS AND INVESTMENT DECISIONS

ABSTRACT Decision making is only one of the tasks of an executive: it is expected to eth executive by virtue of position or knowledge to make decision that has significant impact on the entire organization, its performance and result hence, effective, instead of making many decision, concentrate on the strategic and generic ones such as those associated with taxation. The term taxation as used in this work simply refers to a levy the government imposed on properties and income of corporations. In an organization, this levy causes a change in cash flow. This arises from the fact that some portions of profit that accrue to an organization are paid to government as required by the law. This research work therefore dwells on “the impact of taxation on business and investment decision” Chapter one which is introduction, looks at the background of the problem purpose of this study, its assumption and scope of the study among other things. Chapter two, the literature review, features summary of only those studies that are plainly relevant, completely executed and dearly reprinted as seen in writing of recognized authorities and previous res3arch in this problem area. Chapter three, talks about the summary, conclusion, recommendation to the research problem.






TABLE OF CONTENTS Title page---------- i Approval page--------- ii Dedication--------- iii Acknowledgement-------- iv Abstract---------- v Table of content -------- vi CHAPTER ONE 1.0 Introduction-------- 1 1.1  Background of the study------ 3 1.2 Statement of problem------ 4 1.3 Objectives of the study------ 5 1.4 Research question------- 6 1.5 Significant of the study------ 7 1.6 Scope of the study------- 8 1.7 Limitation of the study------ 8 1.8 Definition of terms------- 9 CHAPTER TWO  2.0 Literature review------- 11 2.1 Introduction-------- 13 2.2 Theory and cannons of taxation---- 15 2.3 cannons of taxation------- 16 2.4 The need of company tax------ 17 2.5 Companies’ income tax------ 19 2.6 Basis and procedures for assessment--- 20 2.7 Method of financial administration of tax--- 21 CHAPTER THREE 3.0 Summary, conclusion and recommendation-- 24 3.1 Introduction-------- 25 3.2 Summary of findings------ 25 3.3 Conclusion-------- 26 3.4 Recommendation------- 27 References--------30
CHAPTER FOUR Results
CHAPTER FIVE Conclusion