Effect of Corporate Tax Aggressiveness on Firm Growth in Nigeria An Empirical Analysis
Journal Title: International Journal of Trend in Scientific Research and Development - Year 2018, Vol 2, Issue 6
Abstract
The main objective of this study is to investigate the effect of corporate tax aggressiveness strategies on firm growth in Nigeria. The specific objectives were to investigate the effect of leverage tax aggressiveness strategy on firm growth in Nigeria and evaluate the effect of effective tax rate aggressiveness strategy on firm growth in Nigeria. Ex post Facto research design was adopted and the data were collected from annual reports and accounts of Nigerian food production companies. Pooled multiple regression analysis was employed to test the formulated hypotheses. The study found that Leverage LEV to impact positively on our dependent variable, Firm Growth. This impact was not statistically significant. The study found that Effective tax rate ETR to impact positive on our dependent variable, Firm Growth, but this impact was statistically significant. Since the influence of effective tax rate is not statistically significant and so, should be ignored as a determinant of firm growth in Nigeria. Therefore on the basis of efficient use of tax rate to generate growth should be encouraged. Ifurueze, Meshack S. | John-Akamelu, Racheal C. | Iyidiobi, Felicia C. "Effect of Corporate Tax Aggressiveness on Firm Growth in Nigeria: An Empirical Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-6 , October 2018, URL: http://www.ijtsrd.com/papers/ijtsrd18928.pdf
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