International records / OpenAlex research

The Nexus Between the Revised Finance Act 2023 And company Income Tax & Value Added Tax in Nigeria

This study examines the impact of the Revised Finance Act (2023) on corporate tax obligations in Nigeria, with a specific focus on company tax, Value Added Tax (VAT), and education tax. The primary objectives are to assess how the Revised Finance Act influences company tax payable, Value-Added Tax (VAT) payable, and education tax contributions. Using a mixed-method approach, the study collects and analyzes data from various corporate sectors to evaluate the changes in tax liabilities brought about by the new legislation. The findings reveal that the Revised Finance Act (2023) has a significant…