Paper Title
Corporate Legitimacy Practices and Corporate Tax Avoidance: A Study of Quoted Consumer Goods Firms in Nigeria
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Abstract
The primary objective of the current study is to explore the nexus of corporate legitimacy practices (CLP) and corporate tax avoidance of quoted consumer goods manufacturing firms on the Nigerian Stock Exchange (NSE). The study adopted the ex post facto research design. The study sample was purposively delimited to twenty-one firms in the consumer goods manufacturing sector. The study relied on secondary sources of data retrieved from the annual reports of the selected companies from 2011 to 2018. The data were analyzed using descriptive and multiple regression techniques. The results showed a negative significant relationship between CLP and effective tax rate. Based on this the study recommends that CLP should form an integrated aspect of corporate activity for its inhibiting role in tax avoidance. The disclosure of CSR activities and further enforcement by the government that organisations implement environmental remediation activities. These include funding of activities which are related to costs incurred to prevent or compensate for injuries from corporate activities.
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How To Cite (APA)
Daniel Izuchukwu Chude & Nkiru Patricia Chude (May-2023). Corporate Legitimacy Practices and Corporate Tax Avoidance: A Study of Quoted Consumer Goods Firms in Nigeria . INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(5), b252-b266. https://ijnrd.org/papers/IJNRD2305135.pdf
Issue
Volume 8 Issue 5, May-2023
Pages : b252-b266
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Paper Reg. ID: IJNRD_194058
Published Paper Id: IJNRD2305135
Downloads: 000122253
Research Area: Management
Author Type: Foreign Author
Country: ONITSHA, Anambra State, Nigeria
Published Paper PDF: https://ijnrd.org/papers/IJNRD2305135.pdf
Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2305135
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