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