International records / OpenAlex research

Corporate Taxes and Industrial Output Nexus: Evidence from Nigeria: 1986 – 2023

This research paper investigates the relationship between corporate taxes and industrial output in Nigeria from 1986 to 2023.It employs a comprehensive econometric analysis to examine how variations in corporate tax rates influence industrial production levels within the country. Utilizing a time series dataset, the study identifies trends and patterns in industrial output in relation to changes in tax policy, providing insights into the effectiveness of Nigeria's corporate tax framework. The findings reveal that coefficient of company income tax (CIT) has a positive (0.28) insignificant impac…