2022
DOI: 10.56201/ijebm.v8.no2.2022.pg48.60
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Tax Aggressiveness and Sustainability of Listed Oil and Gas Firms in Nigeria: Does Firm Size Matter?

Abstract: This study empirically investigated the relationship which exists between tax aggressiveness moderated by firm size and sustainability of oil and gas firms in Nigeria. In order to determine the relationship between tax aggressiveness and corporate sustainability, tax aggressiveness was measured using effective tax rate while corporate sustainability on the other hand was proxy using social-environmental performance. The formulated hypotheses to guide the investigation and the statistical test of parameter es… Show more

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“…Tax aggressiveness referred to the strategic efforts undertaken to reduce the tax liability through the implementation of tax planning measures, which involve the manipulation of taxable income, encompassing both lawful practices (tax avoidance) and unlawful practices (tax evasion) (Frank, Lynch, & Rego, 2009;França & Bezerra, 2022;Sumiati, 2021) tax aggressiveness refers to the proactive tax strategies implemented by management with the aim of optimizing the company's profitability while minimizing its tax liabilities (Emeka & Ngozi, 2022;Abanum & Ebiaghan, 2022;Valdir et al, 2022). Ojala et al, (2023) find that tax aggressiveness increases the likelihood of additional taxes in the long run.…”
Section: Literature Reviewmentioning
confidence: 99%
“…Tax aggressiveness referred to the strategic efforts undertaken to reduce the tax liability through the implementation of tax planning measures, which involve the manipulation of taxable income, encompassing both lawful practices (tax avoidance) and unlawful practices (tax evasion) (Frank, Lynch, & Rego, 2009;França & Bezerra, 2022;Sumiati, 2021) tax aggressiveness refers to the proactive tax strategies implemented by management with the aim of optimizing the company's profitability while minimizing its tax liabilities (Emeka & Ngozi, 2022;Abanum & Ebiaghan, 2022;Valdir et al, 2022). Ojala et al, (2023) find that tax aggressiveness increases the likelihood of additional taxes in the long run.…”
Section: Literature Reviewmentioning
confidence: 99%
“…It could also be defined as a strategy in which a company provides its services and goods to enable economic and sustainable growth. Furthermore, it effectively prioritizes long-term development through environmentally friendly methods over short-term financial gains (Omaliko and Okpala, 2022). According to Kanyarat (2023), corporate sustainability growth is an affordable growth that could be profitably maintained by corporate organizations for future benefit.…”
Section: Corporate Sustainability Growthmentioning
confidence: 99%