International records / OpenAlex research

Attracting Foreign Direct Investment (FDI) In Nigeria through Effective Tax Policy Incentives

Amidst the conflicting divides of diverse research findings on the effect of tax policy incentives on Foreign Direct Investment (FDI) in Nigeria, the focus of this study was to confirm the fact. Thus an empirical investigation covering a period of 19 years (1999-2017) was conducted to ascertain the effect of cost-based and profit based tax policy incentives on FDI in Nigeria. In line with the ex post facto research design adopted for the study, secondary data were sourced from CBN bulletins and World Bank Database. Multiple regression techniques was used in analysing the three models that were…