An examination of the impact of corporate tax reforms on investment in Nigeria: A case study of Lagos State (2000–2020).
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Background of the Study :
Corporate tax reforms are instrumental in shaping the business environment and influencing investment decisions. In Nigeria, efforts to modernize the tax system have included adjustments to tax rates, incentives for capital investment, and measures to broaden the tax base. Lagos State, as Nigeria’s commercial hub, provides a strategic setting to assess the impact of these reforms on corporate investment (Adekunle, 2023). Reforms are designed to improve fiscal efficiency, reduce tax evasion, and attract both domestic and foreign investments by creating a more predictable and transparent tax environment. However, there are concerns that overly burdensome tax policies or inconsistent enforcement may deter investment and hinder economic growth. This study examines the relationship between corporate tax reforms and investment trends in Lagos State, utilizing empirical data and stakeholder interviews to analyze changes in investment behavior, business confidence, and overall economic performance (Ibrahim, 2024; Ojo, 2025).
Statement of the Problem
Despite the introduction of corporate tax reforms, investment levels in Lagos State have not consistently met expectations. Businesses report that regulatory uncertainties and high tax burdens continue to dampen investment enthusiasm. This persistent gap between reform objectives and actual investment outcomes highlights challenges in policy design and implementation. The study aims to explore these discrepancies and assess whether the current corporate tax framework effectively promotes investment in Lagos State (Adekunle, 2023).
Objectives of the Study:
To evaluate the impact of corporate tax reforms on investment.
To identify challenges in the current tax framework.
To propose policy recommendations for enhancing investment.
Research Questions:
How do corporate tax reforms affect investment in Lagos State?
What challenges do businesses face under the current tax system?
What reforms can improve the investment climate?
Research Hypotheses:
H1: Corporate tax reforms significantly influence investment levels.
H2: Regulatory uncertainties negatively impact investment decisions.
H3: Streamlined tax policies can enhance business confidence and investment.
Significance of the Study
This study is significant as it investigates the impact of corporate tax reforms on investment in Lagos State. The insights gained will help policymakers design tax policies that strike a balance between revenue generation and investment promotion, thereby contributing to economic growth and enhanced competitiveness (Ojo, 2025).
Scope and Limitations of the Study:
Limited to the topic only.
Definitions of Terms:
– Corporate Tax Reforms: Adjustments to the tax system affecting corporate taxation.
– Investment: The allocation of resources for future economic gains.
– Lagos State: Nigeria’s commercial hub, serving as the case study area.
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