THE IMPACT OF TAXATION POLICIES ON FINANCIAL MANAGEMENT
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Abstract: THE IMPACT OF TAXATION POLICIES ON FINANCIAL MANAGEMENT
This research examines the impact of taxation policies on financial management. Objectives include analyzing how taxation policies affect financial decision-making, identifying adaptive strategies used by firms, and assessing the long-term impacts on financial performance. A survey research design is employed to gather data from financial managers in various industries. Using Taro Yamane's formula, a sample size of 300 firms in Lagos, Nigeria, was chosen. The reliability coefficient score of the survey instrument is 0.88. Findings indicate that taxation policies significantly influence financial management practices, with firms adopting various strategies to optimize tax liabilities and enhance financial performance. Recommendations include advocating for tax policies that support business growth and providing training on tax planning and compliance for financial managers.
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