The Effects Of Taxation In Business Decision Making (a Case Study Of Nigerian Bottling Company Plc, Enugu)

INTRODUCTION Taxation can be variously defined. Fundamentally, however, it is of course a compulsory levy on income since the decision to pay tax is not that of the taxpayers. According to Amaechina (1998:9), taxation has been defined as "a levy which a government imposed on the income of the citizens or corporation in a state for which the government make 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…