September 21, 2025Open Access

Effect of Asset and Sustainable Growth on Income Tax Compliance Among Listed Manufacturing Companies in Nigeria

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Ex-post facto analysis reveals positive effects of sustainable growth on income tax compliance in Nigeria's manufacturing sector.

Sustainable growth positively influences income tax compliance among listed manufacturing companies in Nigeria.
The study reports that asset growth does not significantly affect tax compliance for these firms.
Using descriptive statistics and panel data regression, the research assesses compliance issues in the context of Nigeria's economy.
Findings suggest a need for training programs on sustainable models to improve tax compliance among manufacturers.

Samme et al. (2025) studied this question.

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