CORPORATE GOVERNANCE AND ETHICAL TAX BEHAVIOUR: A DISCUSS

Aliagu, Samuel Chukwuka (), Atu, Omimi-Ejoor Osaretin Kingsley (), Aliagu, Uzochukwuamaka () and Atu Sandra Ese ()
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Aliagu, Samuel Chukwuka: Igbinedion University,, Postal: Okada.Chief Procurement Office,, Benson Idahosa University, Benin City.,, https://www.afarng.org/jfafi/
Atu, Omimi-Ejoor Osaretin Kingsley: Department of Accounting, Postal: Igbinedion University, Okada.,, https://www.afarng.org/jfafi/
Aliagu, Uzochukwuamaka: Deputy Zonal Manager,E-commerce and Logistics,, Postal: Nigerian Postal Service,, Benin Zone, https://www.afarng.org/jfafi/
Atu Sandra Ese: Department of Accounting, Postal: Igbinedion University, Okada.,, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 1, 155-168

Abstract: The operation of a publicly quoted interest entities, is a principal – agency relationship. The management (agents) should behave in utmost good faith and carry on their duties diligently. The management should also meet the fiscal policy of tax obligation to the government. Hence, this paper investigates corporate governance influence on ethical tax behavior. Sound corporate governance results in high degree of transparency and such transparency would prevent management in strategic tax behaviour. We concluded by agreeing that good corporate governance and planning will give rise to sound ethical tax compliance behavior. Thereby recommends that audit committee of publicly quoted companies be given the responsibility to review tax assessment and returns so as to reduce the rate of tax strategic behaviours by management.

Keywords: Compliance; Corporate governance; Ethical tax behaviour; Transparency (search for similar items in EconPapers)
Date: 2021
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