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EFFECT OF CORPORATE TAX ON FINANCIAL PERFORMANCE OF LISTED CONSTRUCTION FIRMS IN NIGERIA

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dc.contributor.author ORBUNDE, Bemshima
dc.contributor.author ARUMONA, Jonah
dc.date.accessioned 2024-08-06T11:40:56Z
dc.date.available 2024-08-06T11:40:56Z
dc.date.issued 2024-04
dc.identifier.issn 2735-9476
dc.identifier.uri http://localhost:8080/xmlui/handle/123456789/2685
dc.description.abstract Over the years, corporate tax and financial performance of companies has spearheaded researchers into action. The findings both positive in some cases and negative in others arouses curiosity. This research examines effect of corporate tax on financial performance of listed construction firms in Nigeria. Secondary data were utilized in order to run an ordinary least square (OLS) regression analysis. This was obtained from reported financial statements of seven registered construction firms in Nigeria for eleven years' period from 2012-2022. The findings showed a mixed result. The company income tax has negative and insignificance relationship with financial performance while the education tax and exercise duties have positive and insignificant relationship with financial performance of listed construction firms in Nigeria. The study recommends that the tax authorities effects the punishment on tax defaulters as enshrined in the law. Standard setters, regulatory agencies of the government should work towards making guidelines and enacting laws that encourages construction firms in Nigeria to pay these taxes promptly. en_US
dc.language.iso en en_US
dc.publisher BINGHAM INTERNATIONAL JOURNAL OF ACCOUNTING AND FINANCE (BIJAF) en_US
dc.relation.ispartofseries Volume 5;No. 1
dc.subject Corporate Tax en_US
dc.subject Financial Performance en_US
dc.subject Education Tax en_US
dc.subject Return on Asset en_US
dc.title EFFECT OF CORPORATE TAX ON FINANCIAL PERFORMANCE OF LISTED CONSTRUCTION FIRMS IN NIGERIA en_US
dc.type Article en_US


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