NDLI: Corporate Determinants of Aggressive Tax Avoidance : Evidence from Nigeria *

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Corporate Determinants of Aggressive Tax Avoidance : Evidence from Nigeria *

Content Provider	Semantic Scholar
Author	Ugbogbo, Nosa Omoregie, Nosa Eguavoen, Imuetinyan
Copyright Year	2019
Abstract	This study has succeeded in examining the issues relating to corporate determinants of aggressive tax avoidance of firms in Nigeria. The aim of this study was to properly examine the concept of aggressiveness tax and the corporate determinants precipitating its occurrence. The variables of Profitability (PROF), Firm Size (FSIZE) and Leverage (LEV) were analyzed to determine their relationship with corporate aggressive tax avoidance (CTA). To achieve the objective of the study, a total of forty (40) companies that are quoted on the Stock Exchange of Nigeria were carefully chosen and analyzed for the period (2013-2017). Due to the cross sectional nature of the study, the OLS multiple regression was employed with the aid of Eview 8.0 econometric packages for the analysis of data. The result indicate that the variable of firm size (FSIZE) has positive relationship with corporate tax aggressive avoidance (CTA) while profitability (PROF) and leverage (LEV) have negative significant relationship with corporate tax aggressive avoidance (CTA). Therefore, due to the significant correlation between profitability, firm size, leverage and corporate tax aggressive avoidance, the need to critically examine the concept cannot be over emphasized. In view of the findings, the study therefore strongly recommends that profitability, firm size and leverage should be given more attention in the course of considering the determinants that affects tax aggressive by various stakeholders, especially in Nigeria. This study therefore is embarked on in order to improve on the literature of corporate aggressive tax avoidance using data from Nigeria companies.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://www.iosrjournals.org/iosr-jbm/papers/Vol21-issue4/Series-3/A2104030109.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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