The Effect Of Corporate Tax On The Profitability Of Business Organization



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The Effect Of Corporate Tax On The Profitability Of Business Organization



TABLE OF CONTENT

CHAPTER ONE

  1. Introduction                                                                            1

1.1     Background of the study                                                         1

  1. Statement of problem                                                    2
  2. Purpose of the study                                                      4
  3. Significance of the study                                                         4
  4. Definition of terms                                                                  5

CHAPTER TWO

  1. Review of related literature                                            8

2.1     The origin of corporate tax in Nigeria                                     8

  1. Why the corporate tax                                                   10
  2. Corporate tax as a tool of checking inflation and deflation.13
  3. Government effort towards to check taxation                         14
  4. Cannons of taxation                                                      16
  5. The effect of taxation on economic activities                           18
  6. The incidence of taxation                                                        19
  7. The effect of corporate tax on the profitability of business organization.                                                            20

CHAPTER THREE

  1. Findings                                                                         22
  2. Conclusion                                                                     23
  3. Recommendation                                                           23

Bibliography                                                                           25

Journals                                                                                   26

 

CHAPTER ONE

  1. INTRODUCTION

1.1     BACKGROUND OF THE STUDY

Prior to the colonial era in Nigeria, taxes were paid from produce, cowries, etc to the chiefs in the form of tribute. In the Northern region, cows were used to pay taxes.

The legal history of Nigeria tax system can be traced to Nigeria native custom and tradition, where in spite of the denial of the name law to customary by John Austin. Under the native customs and traditions, Nigerians cheerfully pay their taxes in kind by rendering free services to the community in which they lived, the few tax defaulters were punished by erecting community building, such as the manor house at Iseyin or by slaughtering their fattest cattle for the benefit of the community.

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The Effect Of Corporate Tax On The Profitability Of Business Organization


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Prior to the colonial era in Nigeria, taxes were paid from produce, cowries, etc to the chiefs in the form of tribute. In the Northern region, cows were used to pay taxes. The legal history of Nigeria tax system can be traced to Nigeria native custom and tradition, where in spite of the denial of the name law to customary by John Austin. Under the native customs and traditions, Nigerians cheerfully pay their taxes in kind by rendering free services to the community in which they lived, the few tax defaulters were punished by erecting community building, such as the manor house at Iseyin or by slaughtering their fattest cattle for the benefit of the community... Click here for more

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