The Impact Of Taxation On Firm Performance In The Service Industry In Nigeria

ABSTRACTThe purpose of this study was to examine the impact of taxation on firm performance using the service industry in Nigeria. The objectives of the study were the examine the impact of deferred tax asset, deferred tax liabilities, company income tax, firm size and firm age on firm performance. The study employed secondary data collected from some selected quoted financial firms in the Nigerian Stock Exchange for the periods 2010 to 2014 for the empirical analyses. White heteroskedasticity regression was used to test the formulated hypotheses. The study also conducts descriptive statistics…