Abstract<\/strong><\/p>\n\n\n\nThis 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.<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
Keywords: corporate profitability,tax aggressiveness, long-term debts,, manufacturing sector<\/p>\n\n\n\n
BIBLIOGRAPHY<\/p>\n\n\n\n
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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 […]<\/p>\n","protected":false},"author":1,"featured_media":3282,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,36,25],"tags":[],"class_list":["post-3367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjhpa","category-vol-1-issue-2","category-volume-1"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/posts\/3367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/comments?post=3367"}],"version-history":[{"count":1,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/posts\/3367\/revisions"}],"predecessor-version":[{"id":3372,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/posts\/3367\/revisions\/3372"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/media\/3282"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/media?parent=3367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/categories?post=3367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjhpa\/wp-json\/wp\/v2\/tags?post=3367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}