THE IMPACT OF TAXATION ON FOREIGN DIRECT INVESTMENT (FDI) IN NIGERIA

THE IMPACT OF TAXATION ON FOREIGN DIRECT INVESTMENT (FDI) IN NIGERIA

  • The Complete Research Material is averagely 72 pages long and it is in Ms Word Format, it has 1-5 Chapters.
  • Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
  • Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
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ABSTRACT

The work was on the impact of taxation on foreign direct investment in Nigeria (1970-2009), dealing with secondary data from the Central Bank of Nigeria (CBN) and the National Bureau of Statistics. Regression analysis with (OLS) technique was used. Our findings indicate that there is a positive correlation between government expenditure, manufacturing output, inflation and foreign direct investment (FDI). However, company tax was negatively correlated. Based on these findings, we found out that taxation has contributed insignificantly to foreign direct investment (FDI) and therefore recommend that, government intensifies efforts towards positive fiscal policy reform by encouraging foreign direct investment (FDI) through low corporate tax rates and identify and implement instruments including control of inflation that encourage foreign direct investment.


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