THE EFFECT OF TAXATION ON MANUFACTURING FIRMS
(A CASE STUDY OF IKEJI PLASTIC COMPANY LIMITED ONITSHA)
By
AMUTA MATTHEW C.
Presented To
Department of
Banking and Finance
ABSTRACT
From original conception, taxation may be regarded as an assessment imposed by the government to meet the express of government structures.
The aim of this research is to find out how taxation effect, the manufacturing firms with reference to Ikeji plastic company limited Onitsha. The research seeks to find out if these effect are positively oriented or negatively oriented.
The study is carried out as step towards giving answer to these problems. In attempt to solve the research questions, questionnaires were used to guide the study the collected data and stated questions were later analyzed and tested using arithmetic percentages. The influences and deducation drawn from these analyzes and tested reveals certain facts.
It was discovered that the effect of taxation on the manufacturing firms was both positive and negative. In as much as those interviewed held the view that the tax their company pay is too much, they also agree the they enjoy some benefit from paying such taxes.
From the findings, the researcher therefore recommends that government should find a way of checking and balancing tax payment so as not to discourage tax payment on the part of the payers.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE
Introduction
1.1 Statement of problem and purpose of the study
1.2 Rational of the study
1.3 Significance of the study
1.4 Background of the study
1.5 Definition of terms
CHAPTER TWO
Review of related literature
2.1 What is tax
2.2 Origin of taxation
2.3 Legal development of income tax of companies (source)
2.4 Forms of taxes
2.5 Objective of taxation
2.6 Principles of taxation (source)
2.7 The problems of manufacturing firms in Nigeria (sources)
CHAPTER THREE
3.1 Hypothesis
3.2 Sources of data
3.3 Location of data
3.4 Method of data collection
3.5 Method of data analysis
3.6 Limitation of the study
CHAPTER FOUR
Data presentation, data analysis and discussion of results
4.1 Data presentation
4.2 Data analysis
4.3 Discussion of result
CHAPTER FIVE
Summary, conclusion and recommendation
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Areas of further research
Bibliography