Background of the Study
Corporate tax management involves strategies and practices that organizations use to comply with tax regulations while minimizing tax liabilities. For large corporations like MTN Nigeria, effective tax management is essential for sustaining profitability and ensuring compliance with complex tax laws (Ogundipe & Amadi, 2023). The telecommunications industry in Nigeria is subject to multiple layers of taxation, including corporate income tax, withholding tax, and VAT, making tax management a critical aspect of financial planning.
Poor tax management can lead to financial losses, penalties, and reputational damage. Conversely, effective tax strategies enable companies to reinvest savings into business growth, enhance shareholder value, and maintain competitive advantage (Adewale & Olaniyi, 2024). This study examines the relationship between corporate tax management practices and profitability at MTN Nigeria, focusing on how strategic tax planning impacts financial outcomes.
Statement of the Problem
Tax obligations in Nigeria’s telecommunications sector are significant, and companies like MTN Nigeria must navigate a complex tax environment. Despite the importance of tax management, there is limited research on its impact on corporate profitability in this sector. This study seeks to address this gap by exploring how MTN Nigeria’s tax management strategies influence its profitability.
Objectives of the Study
Research Questions
Research Hypotheses
Scope and Limitations of the Study
The study focuses on MTN Nigeria’s corporate tax management strategies and their impact on profitability. Data will be obtained from financial reports, tax records, and interviews with finance professionals at MTN. Limitations include restrictions in accessing detailed financial data and the dynamic nature of tax regulations.
Definitions of Terms
Chapter One: Introduction
1.1 Background of the Study...
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