- Baanu Olayinka Babatunde*
- Department of Accountancy Oyo State College of Agriculture and Technology, Igboora, Oyo, Nigeria
This study investigates the impact of tax policies on investment decisions in Nigeria between 2014 and 2024, using the Fully Modified Ordinary Least Squares (FMOLS) technique. Results indicate that personal income tax significantly and negatively affects domestic investment, while company income tax and value-added tax show positive but statistically insignificant impacts. These findings underscore the need for institutional reforms and improved tax administration to foster an investment-conducive environment.
