Nigerian Tax System and Its Effect on Foreign Direct Investment. A Critical Analysis

      Аннотация: One of the major factors that drives economic growth and development of a country is the amount of foreign direct investment (FDI) inflow into the country. Over the years, Nigeria has not been able to attract FDI to its full capacity as a result of many factors of which tax is of great importance. Reduction in corporate tax is a great attraction for FDI, yet it is a great source of provision for infrastructure: power, good road network and education, amongst others. This work provides an in-depth knowledge into the effect of tax system on foreign direct investment in Nigeria. This work is highly recommended for academics and students.

Ключевые слова: foreign direct investment, Nigeria, Tax, Nigerian tax