id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-320	Oyasor , Emmanuel Imuede 	DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA 	2025	22	.pdf	application/pdf	8558	521	51	Keyword: Commercial bank, return on asset, return on equity, tax rate, 1.0 Introduction Taxation and tax policy of any economy has a major implication on the growth and performance of businesses in every economy (Gallemore et al., 2017; Olanreaju & Olayiwola, 2019). They used different measures of marginal tax rates to explain growth but find no significant or robust correlation between tax rates and growth and conclude that the link is fragile.	cache/gujaf-320.pdf	txt/gujaf-320.txt