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What is Corporate Tax Impact on Nigerian Firms about?

This document summarizes a journal article that examines the effect of corporate tax on the sustainable financial performance of listed manufacturing firms in Nigeria. It finds that: 1) Corporate tax payment has no significant effect on the return on equity of firms. 2) Corporate tax payment has a positive and significant effect on the debt to equity ratio of listed firms. 3) The study recommends that investors should use tax payments as a tool for financing decisions and to encourage prompt tax paymen

Author

Laura Stefania

Language

EN