International Journal of Accounting Research

Department of Business Education, School of Vocational and Technical Education, Osun, Nigeria

Publications

• Research Article   
  Effect of Tax on Non-Oil Foreign Direct Investment (FDI): Evidence from Nigeria
  Author(s): Ganiyu Adisa Tijani*
  
  The quest for increase of inflows of foreign capital investment among different countries of the world has a new dimension. Tax has become a vital instrument used by some countries to influence the flows of capital to their countries. Based on this, this study investigated the impact of tax on foreign direct investment in Nigeria. The specific objectives are to examine the effect of company income tax and education tax on the foreign direct investment inflows to Nigeria. The study used time series data covering 1986-2017 obtained from central bank of Nigeria and National Bureau of Statistics (NBS). Fully-modified cointegrating regression analysis technique was employed for the study to test for the relationships that exist between tax and foreign direct investment in Nigeria. The findings revealed that company income tax were significantly negative in influencing .. View more»
  

  DOI: 10.35248/2472-114X. 24.12.378

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