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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016 Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI) |
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| Paper Title: | Corporate Legitimacy Practices and Corporate Tax Avoidance: A Study of Quoted Consumer Goods Firms in Nigeria |
| Authors Name: | Daniel Izuchukwu Chude , Nkiru Patricia Chude |
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| Author Reg. ID: |
IJNRD_194058
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| Published Paper Id: | IJNRD2305135 |
| Published In: | Volume 8 Issue 5, May-2023 |
| DOI: | |
| Abstract: | The primary objective of the current study is to explore the nexus of corporate legitimacy practices (CLP) and corporate tax avoidance of quoted consumer goods manufacturing firms on the Nigerian Stock Exchange (NSE). The study adopted the ex post facto research design. The study sample was purposively delimited to twenty-one firms in the consumer goods manufacturing sector. The study relied on secondary sources of data retrieved from the annual reports of the selected companies from 2011 to 2018. The data were analyzed using descriptive and multiple regression techniques. The results showed a negative significant relationship between CLP and effective tax rate. Based on this the study recommends that CLP should form an integrated aspect of corporate activity for its inhibiting role in tax avoidance. The disclosure of CSR activities and further enforcement by the government that organisations implement environmental remediation activities. These include funding of activities which are related to costs incurred to prevent or compensate for injuries from corporate activities. |
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| Cite Article: | "Corporate Legitimacy Practices and Corporate Tax Avoidance: A Study of Quoted Consumer Goods Firms in Nigeria ", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 5, page no.b252-b266, May-2023, Available :http://www.ijnrd.org/papers/IJNRD2305135.pdf |
| Downloads: | 000118749 |
| ISSN: |
2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID:IJNRD2305135 Registration ID: 194058 Published In: Volume 8 Issue 5, May-2023 DOI (Digital Object Identifier): Page No: b252-b266 Country: ONITSHA, Anambra State, Nigeria Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2305135 Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2305135 |
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
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