Logo Lanfrica
  • Accueil
  • Atlas
  • Analyses
  • Documentation
  • Sign in

© 2026 Lanfrica. Tous droits réservés. Tous les droits d'auteur des ressources affichées sur le site Web Lanfrica appartiennent aux détenteurs de droits d'auteur d'origine, sauf indication contraire explicite.

THE RELATIONSHIP BETWEEN CORPORATE TAX AVOIDANCE AND FINANCIAL PERFORMANCE IN NIGERIAN MULTINATIONAL COMPANIES

Domaine:

socioeconomic
Créateur:
OnaOjeUdeNkw
Éditeur:
AMERICAN SERIAL
Hôte:avatar
This study examined the relationship between corporate tax avoidance and the financial performance of multinational companies operating in Nigeria. Survey data collected from 189 respondents revealed that tax avoidance practices are widely adopted, with nearly 60% of companies frequently engaging in such strategies. Most respondents reported that tax avoidance positively impacts profitability, particularly improving key financial indicators such as Return on Equity and Return on Assets. However, there was also a strong awareness of the potential long-term financial risks, with over 70% perceiving moderate to very high risk from continuous use of tax avoidance. Opinions on the effect of tax avoidance on long-term sustainability were mixed, with nearly half viewing it as positive and a significant minority indicating negative implications. These findings suggest that while tax avoidance remains an important financial tool, Nigerian multinational firms must carefully weigh immediate benefits against long-term sustainability challenges. The study recommends enhanced governance, balanced tax planning, and proactive engagement with regulatory authorities to foster responsible tax strategies

Visit

doi.orgzenodo.org

Tags

Corporate Tax Avoidance, Financial Performance, Multinational Companies, Nigeria, Tax Planning Strategies

Licenses

Creative Commons Attribution 4.0 Internationalhttps://creativecommons.org/licenses/by/4.0/legalcode

Similaires

ANALYZING THE RELATIONSHIP BETWEEN TAX AVOIDANCE, TAX EVASION, AND REVENUE GENERATION IN BAUCHI STATEThe effect of industry nuances on the relationship between corporate governance and financial performance: Evidence from South African listed companiesInvestigating the Relationship between ESG Performance and Financial Performance: Evidence from Listed Mining Companies in ZimbabweCorporate Governance, Financial Constraints, and Tax Avoidance: Evidence from Listed Firms in Nigeria (2011–2025)The Relationship between Customer Integration and the Performance of Multinational Corporations in KenyaFinancial information of Johannesburg Stock Exchange (JSE) listed companies for assisting in calculating tax avoidance measures

ANALYZING THE RELATIONSHIP BETWEEN TAX AVOIDANCE, TAX EVASION, AND REVENUE GENERATION IN BAUCHI STATE

Taxation plays a vital role in revenue generation for governments, especially at the state level, wh

The effect of industry nuances on the relationship between corporate governance and financial performance: Evidence from South African listed companies

Background: Premised on agency, resource dependence and stewardship theories, the study investigates

Investigating the Relationship between ESG Performance and Financial Performance: Evidence from Listed Mining Companies in Zimbabwe

Corporate Governance, Financial Constraints, and Tax Avoidance: Evidence from Listed Firms in Nigeria (2011–2025)

This study investigates the effect of corporate governance on tax avoidance and

The Relationship between Customer Integration and the Performance of Multinational Corporations in Kenya

Aim: The aim of this study was to determine the relationship between customer integration and the pe

Financial information of Johannesburg Stock Exchange (JSE) listed companies for assisting in calculating tax avoidance measures

This study investigates corporate tax avoidance among South African listed companies, f