The Effective Tax Rate and Return on Equity in Nigeria

Olusegun Peter Ajagun, Arowolo Fumilola Wuraola and Adeyemi Babatunde Sulaiman
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Olusegun Peter Ajagun: Lagos State University, Ojo
Arowolo Fumilola Wuraola: Lagos State University, Ojo
Adeyemi Babatunde Sulaiman: Lagos State University, Ojo

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 4, 2906-2917

Abstract: This study investigated the relationship between of effective tax rate and returns on equity in Nigeria, focusing on effective tax rates and returns on equity. Using a quantitative approach, data were collected from firms across various industries and analyzed using regression models. The statistical results revealed a significant negative relationship between effective tax rates and financial performance (ROE) (β = -0.45, p

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-4:p:2906-2917

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