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
- University of Benin, Benin City, Edo State 369
- University of Calabar Teaching Hospital School of Health Information Mgt. 1
- University of Calabar, Calabar, Cross River State 250
- University of Ibadan, Ibadan, Oyo State 14
- University of Ilorin, Kwara State 451
- University of Jos, Jos, Plateau State 20
- University of Lagos 21
- University of Maiduguri ( - Elearning), Maiduguri, Borno State 3
- University of Maiduguri, Borno State 110
- University of Nigeria, Nsukka, Enugu State 278