EXTERNAL OPERATING FACTORS MILITATING AGAINST THE EFFECT OF COMPANIES

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ABSTRACT

Corporate taxation is the tax imposed on the profit of companies, the rate of this tax in many countries is very high and it brings in a substantial amount of revenue to such country.

Despite the fact that is the single largest cash outflow, it has not got as much attention as it deserves, that is its implication on the company and of minimizing if have not been given adequate consideration.

For the purpose of logical presentation and achievement of the purpose of this study, this research study has been divided into three different chapters.

Chapter one introduces the topic understudy by stating the problem that give rise to the research, the need for and purpose of the study.

In addition, the first chapter also contains the scope and limitation of the study.

Chapter two, is a view of related literature involving the nature of corporate taxation in breweries.

Chapter three marks the end of the main part of the paper, it also contains conclusion and recommendation made by the researcher.

TABLE OF CONTENTS

TITLE PAGE

APPROVAL PAGE

DEDICATION

ACKNOWLEDGEMENT

1.0 CHAPTER ONE

1.1INTRODUCTION

1.2STATEMENT OF PROBLEM.

1.3NEEDS AND PURPOSE OF STUDY

1.4SCOPE AND LIMITATIONS OF STUDY

1.5ASSUMPTION OF THE STUDY

1.6DEFINITION OF TERMS

2.0 CHAPTER TWO

2.1 REVIEW OF RELATED LITERATURE

2.2 DEFINITION OF CORPORATE TAX

2.3 SOURCES OF COMPANY TAX-LAW IN NIGERIA

2.4 COMPANY TAX ADMINISTRATION IN NIGERIA

2.5 THE INCIDENCE OF CORPORATE TAXES

2.6 ASSESSMENT AND COMPUTATION OF CORPORATE TAX.

3.0 CHAPTER THREE

3.1 SUMMARY AND CONCLUSION

3.2 RECOMMENDATION

BIBLIOGRAPHY

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EXTERNAL OPERATING FACTORS MILITATING AGAINST THE EFFECT OF COMPANIES

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