Corporate social responsibility performance and tax aggressiveness

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Main author: Mgbame, C. O.
Other authors: Chijoke-Mgbame, ‪Aruoriwo M
Yekini, Sina
Yekini, Kemi
Format: Journal Article           
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id eprints-32062
recordtype eprints
institution SOAS, University of London
collection SOAS Research Online
language English
language_search English
description 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.
format Journal Article
author Mgbame, C. O.
author_facet Mgbame, C. O.
Chijoke-Mgbame, ‪Aruoriwo M
Yekini, Sina
Yekini, Kemi
authorStr Mgbame, C. O.
author_letter Mgbame, C. O.
author2 Chijoke-Mgbame, ‪Aruoriwo M
Yekini, Sina
Yekini, Kemi
author2Str Chijoke-Mgbame, ‪Aruoriwo M
Yekini, Sina
Yekini, Kemi
title Corporate social responsibility performance and tax aggressiveness
publisher Academic Journals
publishDate 2017
url https://eprints.soas.ac.uk/32062/

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