Nigerian Tax System and Its Effect on Foreign Direct Investment

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.