For correspondence:-
Received: 27 April 2018 Accepted: 30 May 2018 Published: 30 September 2018
Citation: Empirical Assessment of Tax Aggressiveness of Listed Firms in Nigeria. Account Tax Rev 2003; 2(3):13-29 doi:
© 2003 The authors.
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Abstract
This study empirically examined the level of tax aggressiveness of listed firms in Nigeria. The population of the study consists of all the quoted non- financial firms as at 31st December, 2016. A sample of eighty five (85) quoted firms was selected for the period 2012 to 2016. The data analysis was done throughdescriptive analysis method. The results obtained revealed that twenty six (26) out of the eighty five (85) of the companies in the non- financial sector were highly tax aggressive. Thirteen (13) of the listed firms were moderately tax aggressive. Sixteen (16) very of them were tax aggressive at equilibrium while thirty (30) of the firms were not tax aggressive. The study recommends that firm should create a tax department and it should be manned by tax experts / auditors who are deemed to be imbued with wide experience on tax strategies to minimize tax expense payment
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