Wyniki wyszukiwania:

This book intends to trigger a rethinking around the complexities surrounding the issue of analysing tax expenditures, the need to have reliable data for analysis and decision-making, the impact of all the waivers, exemptions, holidays, concessions and all tax revenue forgone by the executive arm of the government. Notwithstanding the general understanding of the concept of tax expenditures, in addition to the growing acceptance of their importance within the tax system in Nigeria, the nature and structure of the concept remains elusive and yet to be stable within the Nation.Ultimately, the...

The objective of this study is to investigate the nexus between corporate governance attributes and tax aggressiveness in listed non-financial firms in Nigeria. Using an ex-post facto research design, a sample of 80 companies for a period of 12 years (2008-2019) was selected from a target population of 114 listed non-financial services firms. Tax aggressiveness (TAG) was measured using the cash flow effective tax rate. Corporate governance was measured by board size (BSIZE), board independence (BIND), board gender diversity (BGDIV), audit committee effectiveness (ACEF), institutional...