Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 196

Table of Content: September 2017; 9(8)

September 2017

Corporate social responsibility performance and tax aggressiveness

This study investigated the effect of corporate social responsibility (CSR) performance on tax aggressiveness of listed firms in Nigeria. A cross-sectional research design was utilized for the study, and data were collected from the published annual reports. Using a sample of 50 companies for the period of 2007 to 2013, the findings of the study reveal that there is a negative relationship between CSR performance and...

Author(s): Mgbame C. O., Chijoke-Mgbame M. A., Yekini, S. and Yekini C. Kemi