MANAGEMENT ABILITY AS A DETERMINANT OF AGGRESSIVE CORPORATE TAX PLANNING PRACTICE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
| dc.contributor.author | Saheed Lawal | |
| dc.contributor.author | Abdulrasheed Alabere Jamiu | |
| dc.contributor.author | Ogunwole Adeniyi Emmanuel | |
| dc.date.accessioned | 2026-04-28T12:07:59Z | |
| dc.date.available | 2026-04-28T12:07:59Z | |
| dc.date.issued | 2025-02-01 | |
| dc.description.abstract | Recently, the alarming rate of increased in tax rate across the developing nations have becoming more worrisome. This issue has become major concern in Nigeria manufacturing, which has consequently resulted into poor corporate tax planning. In the light of this issue, this study investigates management ability as a determinant of aggressive corporate tax planning practice of listed manufacturing companies in Nigeria. The research design used in this study was ex-post facto; as of the date of the study, 39 companies that manufacture consumer and industrial goods were listed on the floor of the Nigerian Stock Exchange (Nigerian Stock Exchange Fact book, 2020). The study concentrated on 29 manufacturing companies for a period of twelve years, from 2013 to 2020. Therefore, the total number of observations was two hundred and thirty-two (232), which is the product of 29 manufacturing companies and eight years. Based on the study's findings, listed manufacturing companies in Nigeria have a positive and significant link between their corporate tax planning approach and management ability (Manab) variable (1, 232) = 2.4889, β1 = 0.1393, p = 0.0135). At the significance level of 0.05, the probability value of 0.0135 is less than that. On this note, this study concludes that Managerial ability has significant positive impact on corporate tax planning strategy amongst listed manufacturing companies in Nigeria. Therefore, this study recommends that shareholders should place emphasis on the engagement of managers with higher-ability because they have capability to align corporate decisions with tax strategies and identify opportunity to increase the value of the company and maintain its sustainability. | |
| dc.identifier.citation | Saheed Lawal (ACA), Abdulrasheed Alabere Jamiu, Ogunwole Adeniyi Emmanuel(2024Vol. 3 No. 1)MANAGEMENT ABILITY AS A DETERMINANT OF AGGRESSIVE CORPORATE TAX PLANNING PRACTICE OF LISTED MANUFACTURING COMPANIES IN NIGERIA | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/6808 | |
| dc.publisher | EKSU Journal of Management Research (EJMR | |
| dc.relation.ispartofseries | Vol. 3 | |
| dc.title | MANAGEMENT ABILITY AS A DETERMINANT OF AGGRESSIVE CORPORATE TAX PLANNING PRACTICE OF LISTED MANUFACTURING COMPANIES IN NIGERIA | |
| dc.type | Animation |