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Authors
- Dr ONOMUHARA OKE GOODWIN,
DEPARTMENTS OF ACCOUNTING,
FACULTY OF SOCIAL AND MANAGEMENT SCIENCES, IGBINEDION UNIVERSITY, EDO STATE
2. Dr YAHAYA SULE SUMAILA
YAHAYA SULE & Co
Eguadase street, Off AKPAKPAVA ROAD, BENIN
Abstract
This research paper investigated the determinants of corporate tax aggressiveness in Nigeria manufacturing sectors between the period of 2019–2024 The specific objectives were: to investigate if there is any significant relationship between tax aggressiveness and firm size, corporate profitability, long term debts and multi-nationalism. The sample for the study was made up of companies quoted on the Nigeria Exchange Group. This research used secondary data and model specification based on regression. The student t-test was the statistical technique used in testing the hypotheses.
The findings of this research showed that there is a positive, negative, positive and positive relationship between Firm size, Corporate profitability, Long term debt and Multi-nationalism respectively, and Tax aggressiveness. Based on the findings, there should be improved Tax administration system, principle, regulations so that, companies won’t take advantage of loopholes.
Keywords: corporate profitability,tax aggressiveness, long-term debts,, manufacturing sector
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