The Impact of Taxation on Business Decision Making in Nigerian Bottling Company, Nigerian Breweary, Alo Alumilium, Anamco, Emenite and United African Company (UAC).


Decision –making is a class responsibility of an executive. It is expected of the executive, by virtue of position or knowledge, to make decisions that have significant impact on the entire organization, its performance and result.

Hence, effective executive instead of making any decision ones such as those associated with taxation. The term “taxation: as used in this work, simple refers to a levy the government impose on properties and income of corporations.

This research work,  therefore dwells  on the “impacts of taxation in business decision making. Using Nigeria Bottling company, Nigeria Brewery, Alo Alumilium, Anamco, Emenite and United African company as the selected companies.

Above all, question arises, if the impact or effect of executive decision-making has significant impact on matters relating to taxations.

Since the executives are the to give orientation on the importance of tax effect to the entire organization as earlier stated however, executives should engage the service of professional accountants and tax lawyers for tax planning purpose in order to minimize their tax liability and still maintain primary goals or objective of the business.

The research study carried out by the researched, a comprehensive and adequate appraisal on the impact of taxation on business decision-making, method of data collection was the use of questionnaire. I administered 90 questionnaires which were used in the analysis for the project work.


Background of Study

Taxation can be variously defined. Fundamentally however, it is a compulsory levy on income since the decision to pay tax is not that of the tax payers.

According to Amaechina (1998:9), taxation has been defined as ‘a levy which a government imposes on the income of the citizens or corporation in a state for which the government gives no direct benefit to the taxpayer” or “a non- punitive but yet a compulsory levy by government on the properties and income of individual and corporation”.

The government cannot build a school or a hospital personally for somebody because he has paid his taxes, but the money realized is used to finance general government expenditures.

Every tax imposed on Nigerian companies or organizations needs continual interpretation of its specific application and effect on the various transaction of the organization.

the field of taxation changes every moment or everyday as announced by the new ruling courts and also as laws are being made by new government.


Adeola, S.M (1998) income tax and Administration in Nigeria. University of Lagos Evans Brotyhers Ltd Lagos.

BLACKCOUD, M.S. (2002) Accounting in Business Decision, Theory, Method and use. 3rd Edition, prentice hall Inc.

OLA, C.S. (2001) A Guide to Accountancy And Taxation law for Business and Government, 2nd Edition, Ibadan University of press ltd, Ibadan.

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