FIRM LEVEL CHARACTERISTICS AND EFFECTIVE TAX RATE
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style: APA
- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
The broad objective of this contribution is to investigate which firm-specific characteristics impact on effective tax rates. In addition, the study provides an insight into how corporate governance helps to moderate the conflict of interest between resource owners and management in the area of effective tax planning Leaning on the positivist theory and the. To achieve the above objectives, we select a sample of 87 companies quoted on the Nigerian Stock Exchange between 2008 and 2014. The econometric model specified for the study was estimated using panel data regression approach with a preference for the fixed effect model based on the result of the Hausman test. The result of the study shows that a negative relationship exists between the explanatory variables of leverage, capital intensity, and effective tax rate. Implying that preponderance of debt over equity financing and huge investment on non-current assets tends to minimise corporate tax liabilities. The result reports a positive relationship between profitability, firm size, the moderating variable of ownership concentration and effective tax rate. We recommend debt financing, more investment in non-current assets so that companies can take advantage of the incentives, allowances to cut down on their tax liabilities. Tax planning; Effective tax rate; Managerial opportunism; leverage; Corporate governance.
Related Project Materials
PROBLEMS OF CO-OPERATIVE SOCIETIES IN THE MARKETING OF AGRICULTURAL PRODUCTS
Abstract
This study is carried out to find the problems of cooperative in the marketing of agricultural...
IMPLEMENTATION OF E-PROCUREMENT IN PUBLIC BUILDING CONSTRUCTION PROJECTS OF THE FEDERAL CAPITAL TERRITORY ADMINISTRATION, ABUJA
ABSTRACT
Governments around the world have set very ambitious goals and are running programmes for the implementation of electronic servi...
THE EFFECTS OF LANGUAGE DIVERSITY ON NATIONAL DEVELOPMENT
ABSTRACT
This research work focuses on the Effect of Language Diversity on National Develo...
ROLE OF MANAGER IN SMALL SCALE BUSINESS ENTERPRISE
ABSTRACT
This research examines the Role of Manager in Small Scale Business Organization with special reference to Top P...
THE EFFECT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2011 – 2016)
ABSTRACT
This study was carried out to examine the effect of Value Added Tax (VAT) on revenue generation in Nigeria...
AN ANALYSIS OF POST-SCHOOL ACTIVITIES OF ILMIYYAH SCHOOL GRADUATES (A CASE STUDY OF APAPA IGANMU LOCAL COUNCIL DEVELOPMENT AREA)
Background of the study
Qur c ānic education has been a fundamental duty upon every Muslim for over 140...
THE EFFECT OF COMMUNITY SANITATION PRACTICE ON WATER QUALITY IN SELECTED COMMUNITIES IN JALINGO, TARABA STATE, NIGERIA
ABSTRACT
The study was conducted on communities along Lamurde floodplain between Latitude 8˚52’0” and 8˚56’6” and...
HEALTH IMPLICATIONS AND THE PROBLEM OF MALARIA AMONG ADULT
Abstract
The study is appraisal of building maintenance practice among landlords in Niger central sen...
THE CONSEQUENCE OF DRUG AND RELATED SUBSTANCE ABUSE ON THE STUDY HABIT OF STUDENTS
BACKGROUND OF THE STUDY
The issue of drug and related substance abuse on adolescent is a world wide hea...
THE IMPLICATION AND BENEFIT OF THE USE OF SOFTWARES IN BUILDING PROJECT CONSTRUCTION (CASE STUDY OF SELECTED CONSTRUCTION FIRMS AND PROJECT MANAGING FIRMS)
Abstract
Software is any set of machine-readable instruction that directs a computer processor to perform specific opera...
