August 1, 2025

Effect of Firm Attributes on Tax Practices of Listed Conglomerate Firms in Nigeria

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Authors

JSJACOB SACKEYUniversity of Cross River State

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Implication

Analysis reveals profitability and leverage significantly affect tax practices in Nigerian conglomerate firms, suggesting need for equitable tax policies.

Key Points

Profitability negatively affects effective tax rates in listed Nigerian conglomerates, indicating higher profits lead to lower taxes.
Leverage is shown to reduce effective tax rates, supporting its use as a tax shield strategy by large firms.
Larger conglomerate firms leverage tax incentives and deductions effectively, resulting in lower effective tax rates.
The findings call for equitable taxation policies that accommodate the diverse characteristics of conglomerate firms in Nigeria.

Cite This Study

JACOB SACKEY (2025) studied this question.

synapsesocial.com/papers/68af268acf1dd9ea359e1dd2 https://doi.org/10.35629/5252-0708247263

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Implication

Analysis reveals profitability and leverage significantly affect tax practices in Nigerian conglomerate firms, suggesting need for equitable tax policies.

Effect of Firm Attributes on Tax Practices of Listed Conglomerate Firms in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Effect of Firm Attributes on Tax Practices of Listed Conglomerate Firms in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider