EXCERPT FROM THE STUDY
taxation policy plays a role in the industrial sector's difficulties because, in addition to raising revenue for the state, it serves a variety of other purposes. It could be used to protect small businesses, to encourage investors to invest in specific sectors of the economy, or to create disincentives for certain activities (Ali-Nakyea, 2008). When a tax policy is factored into pricing, it determines a firm's cost structure, according to Nnadi & Akpomi (2007). Manufacturing companies have continued to voice their dissatisfaction with current tax policies, they hold a widespread belief that the corporate tax rate of 30% is vertically inequitable. Small manufacturing businesses would not benefit from a flat corporate tax rate, according to manufacturers.
STATEMENT OF THE PROBLEM
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