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Mgbame, C. O. and Chijoke-Mgbame, M. A. and Yekini, Sina and Yekini, Kemi (2017) 'Corporate social responsibility performance and tax aggressiveness.' Journal of Accounting and Taxation, 9 (8). pp. 101-108.

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Abstract

This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and tax aggressiveness in Nigeria. A significant relationship was also found between firm size and tax aggressiveness, though with mixed positive and negative results. In addition, the results reveal a negative and significant relationship between firm performance and tax aggressiveness, and the extent of tax aggressiveness is reinforcing. It can be concluded that firms are more or less likely to engage in tax aggressiveness depending on their CSR standpoints and dimension and other corporate characteristics. It is recommended that more attention should be given by tax administrations to understand conditions where tax aggressiveness is more likely and measures should be put in place to combat it.

Item Type: Journal Article
Keywords: Corporate social responsibility; tax; Nigeria
SOAS Departments & Centres: Departments and Subunits > School of Finance & Management
ISSN: 21416664
Copyright Statement: Copyright © 2017 Author(s) retain the copyright of this article. Authors agree that this article remain permanently open access under the terms of the Creative Commons Attribution License 4.0 International License: https://creativecommons.org/licenses/by/4.0/
DOI (Digital Object Identifier): https://doi.org/10.5897/JAT2017.0266
Date Deposited: 11 Dec 2019 09:44
URI: https://eprints.soas.ac.uk/id/eprint/32062

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