The Impact of Corporate Tax Policies on Foreign Direct Investment (FDI)

The study investigates the impact of corporate tax policies on foreign direct investment. The study adopted an ex-post-facto research design. Two quoted companies namely, Dangote cement plc and 7up Nigeria bottling company were used as case study. secondary data were also sourced from reputable authority like CBN statistic bulletin etc. The data collected covered a period of 11year (2014-2024). Data collected were analysed using multiple linear regression analysis. From the analysis, result showed that political stability is a key determinant of corporate tax policies, since it fosters investor confidence, enhances tax compliance, and ensures policy continuity. It further showed that while market size influences tax policies, regulatory frameworks and industryspecific incentives may have a greater impact. While the insignificance of FDI and GDP growth suggests that corporate taxation in this sector is driven more by structural and policy factors than by direct economic performance.Based on these findings, it is recommended that policymakers focus on strengthening political stability as a key strategy for improving corporate tax revenue. Also ensuring transparent governance, reducing policy uncertainty, and fostering institutional stability will contribute to a more predictable tax environment. Additionally, expanding market opportunities through investment-friendly policies can enhance tax revenue generation