THE EFFECTS OF VALUE ADDED TAX (VAT) ON THE PROFITABILITY OF MANUFACTURING FIRMS: A CASE STUDY OF UNITED CEMENT COMPANY OF NIGERIA LTD (UNICEM) AND SUMAL FOOD LTD
Abstract: Taxation in Nigeria, has given rise to several problems that has threaten the profitability of many companies in Nigeria. Among this problems include trained personnel, corruption, lack of tax management and poor implemented policies. The population covers the entire United Cement Company of Nigeria Limited Cross River State. Samples of 200 persons were selected, the research uses a descriptive research design. The instrument used for data collection was from ...
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