TAX AGGRESSIVENESS AND CORPORATE SOCIAL RESPONSIBILITY IN THE NIGERIAN MANUFACTURING SECTOR

Alexander Olawumi Dabor (), Eguase Beauty Ekiomado and Meshack Aggreh
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Alexander Olawumi Dabor: Edo University, Iyahmo, Postal: Department of Accounting,,, https://journal.citn.org/
Eguase Beauty Ekiomado: Benson Idahosa University, Benin City, Postal: Department of Accounting,, https://journal.citn.org/
Meshack Aggreh: Edo University, Iyahmo, Postal: Accounting Department,, https://journal.citn.org/

Journal of Taxation and Economic Development, 2019, vol. 18, issue 1, 23-33

Abstract: The objective of this study is to ascertain the relationship between corporate social responsibility and aggressive tax behaviour of Nigerian firms. The study was restricted to the manufacturing sub-sector with the time scope of eleven years (2007-2017). A sample of thirty firms was selected using random sampling technique. The study employed the Least Square statistical technique to ascertain the relationship between the dependent and independent variables. The result shows that there is a positive relationship between corporate social responsibility and aggressive tax behaviour of the Nigerian manufacturing firms. This study recommended that researchers that intend to veer in this area of study should examine the impact of CSR on tax aggressiveness in the presence of earnings manipulation.

Keywords: Tax Aggressiveness; Risk Management Strategy theory; Corporate Social Responsibility (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:jotaed:0003

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