<abstract xmlns="http://www.w3.org/1999/xhtml"><p>This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 2017. Panel Data analysis technique was used to analyse the effect of independent variables (Thin capitalization, Leverage, Firms Size, Transfer Pricing, and Intangible Assets) on dependent variable (Corporate Tax Avoidance). The result showed that thin capitalisation, firm size, profitability, leverages, intangible assets, and transfer pricing are significantly related with corporate tax avoidance. Thin capitalisation, profitability and transfer pricing are the primary driver of corporate tax avoidance. It is concluded that there are several corporate tax avoidance practices employed by Nigerian firms to aggressively reduce their corporate tax liabilities in Nigeria.</p></abstract>

This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual published reports from selected Nigerian firms listed in Nigeria stock exchange from 2006 to 2017. Panel Data analysis technique was used to analyse the effect of independent variables (Thin capitalization, Leverage, Firms Size, Transfer Pricing, and Intangible Assets) on dependent variable (Corporate Tax Avoidance). The result showed that thin capitalisation, firm size, profitability, leverages, intangible assets, and transfer pricing are significantly related with corporate tax avoidance. Thin capitalisation, profitability and transfer pricing are the primary driver of corporate tax avoidance. It is concluded that there are several corporate tax avoidance practices employed by Nigerian firms to aggressively reduce their corporate tax liabilities in Nigeria.

Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms

Studia Universitatis Babes-Bolyai Oeconomica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms"}

This study examined the existence of corporate tax avoidance practices among the public listed firms in Nigeria. Secondary data were obtained from annual...

Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms

Published Online: Nov 11, 2020

Page range: 39 - 53

DOI: https://doi.org/10.2478/subboec-2019-0014

Keywords
Tax Avoidance, Thin capitalization, Leverage, Firms Size, Transfer Pricing, Intangible Assets

© 2019 Tajudeen Adejare Adegbite et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms

Published Online: Nov 11, 2020

Page range: 39 - 53

DOI: https://doi.org/10.2478/subboec-2019-0014

KeywordsTax Avoidance, Thin capitalization, Leverage, Firms Size, Transfer Pricing, Intangible Assets

© 2019 Tajudeen Adejare Adegbite et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
Tax Avoidance, Thin capitalization, Leverage, Firms Size, Transfer Pricing, Intangible Assets