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
AN ANALYSIS OF NIGERIA – CAMEROON RELATIONS (1990 – 2007)
ABSTRACT
The major significance of this study is that it will examine and highlight Nigeria – Cameroon Relations...
A STATISTICAL SURVEY OF THE IMPACT OF BIRTH AND DEATH RATES ON NIGERIA ECONOMY
-
- Statement of the general problem
The performance inconsistency of the eco...
PROBLEMS OF EDUCATING AND TRAINING OF LIBRARY AND INFOR SCIENCES STUDENTS IN NIGERIA
ABSTRACT
This study was carried out to examine the problems&nbs...
THE PERCEPTION OF STUDENTS AND TEACHERS TOWARDS THE IMPLEMENTATION OF COMPUTER BASED TEST (CBT) MODE OF EXAMINATION IN SELECTED HIGHER INSTITUTIONS IN NIGERIA
ABSTRACT
This study was carried out on the perception of students and teachers towards the implementati...
CONSTRUCTION AND DESIGN OF A 6V RECHARGEABLE LAMP
ABSTRACT
Man has been so used to electricity that he cannot do without it. The absence of electrici...
COMPARATIVE EFFECTIVENESS OF CONSTRUCTIVIST AND META-LEARNING TEACHING METHODS ON STUDENTS’ ACHIEVEMENT AND RETENTION IN BASIC ELECTRICITY IN TECHNICAL COLLEGES
Background to the Study
Education is acknowledged as a vital instrument for achieving national development. It is throu...
THE IMPACT OF INSURANCE POLICIES TO BUILDING PROJECT CONTRACTS
ABSTRACT
Construction industry is subject to more risk and uncertainty than many other industries. The development of a...
Linguo-Literary Reflections of Feminism in the Works of Ifeoma Okoye
Abstract
The thesis is a feminist stylistic study which used the works of Ifeoma Okoye as a case study for a reassessment of the feminist...
THE ANALYSIS OF THE IMPACT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2000–2009)
BACKGROUND OF THE STUDY
Prior to 1993, only very little was known of Value Added Tax (VAT) in Nigeria....
EXAMINING THE STRESS LEVELS OF MEDICAL DOCTORS AND NURSES IN FCT ABUJA
Background of the Study
Stress is one of the most fundamental problems spanning through human endeavor. Nweze (200...
