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THE IMPACT OF TAXATION ON INVESTMENT DECISION OF LIMITED LIABILITY COMPANIES

INTRODUCTION 1.1 BACKGROUND OF THE STUDY The Institute of Chartered Accountants of Nigeria (2006) and the Chartered Institute of Taxation of Nigeria (2002) defined tax as an enforced contribution of money to government pursuant to a defined authorized legislation. In other words, every tax must be based on a valid statute tax can be impose taxation to a great extent, taxes influence investment decision in the economy. Decision makers must ...

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