EFFECT OF COMPANY INCOME TAX ON INFANT MORTALITY RATE IN NIGERIA (2004-2021)

Authors

  • Aniefor, Sunday Jones Department of Accounting, Delta State University of Science and Technology, Ozoro Delta State, Nigeria

Keywords:

Company income tax, Infant mortality rate, Nigerian economy

Abstract

This study determined the effect of company income tax on infant mortality in Nigeria. The research is a causal design based on an in-depth analysis of the relationship between tax revenue and infant mortality in Nigeria from 2004-2021. Descriptive statistics was employed to analyze the variables. While inferential statistics (Regression analysis) was used to test the hypothesis via the aid of E-View 9.0 statistical software. The result revealed that company income tax has a negative and insignificant effect on infant mortality rate in Nigeria. Therefore, it was recommended that the review of tax incentives to attract both local and foreign companies and investors by the Government in order to boost revenue consequently, address the mortality rate in the country by providing good healthcare services for the breast feeding mothers and their children.

Downloads

Published

2022-10-22

How to Cite

Aniefor, S. J. (2022). EFFECT OF COMPANY INCOME TAX ON INFANT MORTALITY RATE IN NIGERIA (2004-2021). Journal of Global Accounting, 8(2), 27–36. Retrieved from https://journals.unizik.edu.ng/joga/article/view/1279

Issue

Vol. 8 No. 2 (2022): July

Section

Articles

License

Copyright (c) 2022 JOGA

Articles submitted to JOGA should not have been published or are currently under review by another Journal. Kindly see the guide for the preparation of the manuscript for details. Successful submission of articles by author(s) for publication clearly implies that the work is not an infringement of any existing copyright warranty as JOGA reserves the right to be indemnified by the author(s) where any breach of such warranty is proven. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of JOGA once published unless otherwise agreed.

Permission clearance should be obtained by the author(s) where applicable for the use of any content of interest not originally created by them. This must be done before the submission of the article to JOGA. Failure to do so may lead to a lengthy delay in publication, as JOGA is unable to publish any article which has permissions pending. Thus, the rights JOGA requires are:

  1. Non-exclusive right to reproduce the material in the article or book chapters.
  2. Print and electronic rights.
  3. To use the material for the life of the work (for instance, there should be no time restrictions on the re-use of material).

Where tables, figures or excerpts of more than 250 words are reproduced from another source, it is expected that:

  1. Author(s) should obtain the necessary written permission in advance from any third-party owner of the copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material in their manuscript. Permission must also be cleared for any minor adaptations of any work not originally created by the author(s). The author (s) should not assume that any content freely available on the web is free to use.
  2. Where the author adapts a significant number of any material, the author(s) must inform the copyright holder of the original work.
  3. Author obtains any proof of consent statements
  4. The author must acknowledge figure(s) and content adopted or adapted in work utilizing source(s) and further capture them in the list of references.