Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

TAX AGGRESSIVENESS AND CORPORATE SOCIAL RESPONSIBILITY IN THE NIGERIAN MANUFACTURING SECTOR

Description

TAX AGGRESSIVENESS AND CORPORATE SOCIAL RESPONSIBILITY IN THE NIGERIAN MANUFACTURING SECTOR

Authors

Alexander Olawumi Dabor, Eguase Beauty Ekiomado, and Meshack Aggreh

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.

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