Налоговая система и инвестиции в акционерный капитал в развивающейся экономике
https://doi.org/10.26794/2587-5671-2024-28-1-75-84
Аннотация
Цель исследования — определить влияние налоговой системы на инвестиции в акционерный капитал путем анализа шести видов налогов, которые воздействуют на деятельность фирм. Данные для независимых переменных (классы налогов в Нигерии) получены из Федеральной службы внутренних доходов, а данные для зависимой переменной (инвестиции в акционерный капитал) получены из Статистического бюллетеня Центрального банка Нигерии. Необходимые статистические методики используются для изучения влияния различных классов налогов на инвестиции в акционерный капитал с 2011 по 2020 г. Согласно результатам исследования налог на прирост капитала и налог на прибыль от газа оказывают незначительное влияние на инвестиции в акционерный капитал. Налог на нефтяную прибыль и корпоративный подоходный налог оказывают значительное негативное влияние на инвестиции в акционерный капитал. С другой стороны, налог на добавленную стоимость и налог на образование оказывают значительное благоприятное воздействие на инвестиции в акционерный капитал. Эти результаты являются уникальными и точно отражают подлинную природу налоговой системы страны и ее влияние на инвестиции. В результате в исследовании предлагается налоговый сдвиг для снижения налогового бремени на предприятия с целью стимулирования инвестиций в акционерный капитал, что позволит увеличить капитальную базу фирм для расширения бизнеса и роста экономической структуры страны.
Об авторе
К. О. Омодеро
Ковенантский университет Ота
Нигерия
Нигерия
Корделия Ониньечи Омодеро — PhD, старший преподаватель, Департамент бухгалтерского учета, Колледж менеджмента и социальных наук Ота
Штат Огун
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Рецензия
Для цитирования:
Омодеро К.О. Налоговая система и инвестиции в акционерный капитал в развивающейся экономике. Финансы: теория и практика/Finance: Theory and Practice. 2024;28(1):75-84. https://doi.org/10.26794/2587-5671-2024-28-1-75-84
For citation:
Omodero C.O. Tax System and Equity Investment in a Growing Economy. Finance: Theory and Practice. 2024;28(1):75-84. https://doi.org/10.26794/2587-5671-2024-28-1-75-84
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