An empirical analysis of the shifting and incidence of the company income tax in Nigeria
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School of Postgraduate Studies, University of Lagos, Akoka
This study is an attempt to determine empirically the extent to which corporations are able to avoid in the short-run, the burden of the tax imposed on them by legislation in Nigeria.
Degree of doctor of Philosophy in Economics
Legislation , Nigeria , Company income tax , Tax payer , Research Subject Categories::SOCIAL SCIENCES::Business and economics::Economics
Abolo, M.E. (1994). An empirical analysis of the shifting and incidence of the company income tax in Nigeria. A thesis submitted for the degree of doctor of Philosophy in Economics, 421p.