The Relationship Between Tax Aggressiveness and Performance of Listed Firms in Nigeria
Student: Mmachi Favour Onyeka (Project, 2025)
Department of Accounting
Delta State University, Abraka, Delta State
Abstract
Abstract
This study examines the relationship between tax aggressiveness and the performance of listed firms in Nigeria. Tax aggressiveness refers to deliberate strategies adopted by firms to minimize tax liabilities through legal and, at times, borderline methods of tax avoidance. Using data from selected firms listed on the Nigerian Exchange Group (NGX) between 2015 and 2023, the research investigates whether such aggressive tax behaviors influence financial performance indicators like Return on Assets (ROA) and Return on Equity (ROE). Employing a quantitative design, secondary data were obtained from audited annual reports. The findings reveal a significant negative relationship between tax aggressiveness and firm performance, suggesting that excessive tax avoidance may expose firms to reputational risks and regulatory scrutiny, which can reduce long-term profitability. The study recommends transparent tax strategies and improved corporate governance practices.
Keywords
For the full publication, please contact the author directly at: onyeka.mmachi@delsu.edu.ng
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Institutions
- Samaru College of Agriculture (division of Agric Col, Abu) Zaria, Kaduna State 1
- School of Health Information Mgt (Uch, Ibadan), Oyo State 5
- School of Health Information Mgt, Oau Teaching Hospital, Ile-Ife, Osun State 30
- Skyline University Nigeria, Kano, Kano State 2
- Sokoto State University, Sokoto, Sokoto State 43
- St. Albert The Great Major Seminary, Abeokuta. (affl. To University of Benin) 1
- Sule Lamido University, Kafin Hausa, Jigawa State 4
- Tai Solarin University of Education, Ijagun, Ogun State 19
- Tansian University, Oba, Anambra State 1
- Taraba State University, Jalingo, Taraba State 32