THE IMPACT OF TAX POLICY CHANGES ON BUSINESS DECISION-MAKING
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Abstract: THE IMPACT OF TAX POLICY CHANGES ON BUSINESS DECISION-MAKING
This research explores the impact of tax policy changes on business decision-making in Port Harcourt. The study's objectives are to analyze the effects of tax policy changes on business strategies, assess the challenges businesses face in adapting to new policies, and evaluate the role of tax planning in mitigating these impacts. A survey design was used to gather data from 250 business executives, calculated using Taro Yamane's formula. A case study of a major oil and gas company in Port Harcourt provided comprehensive insights. The reliability coefficient score was 0.89. Findings indicate that tax policy changes significantly influence business decision-making, often leading to strategic shifts and compliance challenges. Effective tax planning and professional advice were found to be critical strategies. Recommendations include providing clearer guidelines and more transition support for businesses to adapt to tax policy changes smoothly.
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