IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 10 NO. 3 2024
DOI: https://doi.org/10.56201/jafm.v10.no3.2024.pg78.97

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Corporate Social Responsibility and Tax Avoidance: Evidence from Listed Manufacturing Firms in Nigeria

Ijoma Mary Alice, Orjinta, Hope Ifeoma (Ph.D)

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Abstract

The main objective of this study is to ascertain the effect of corporate social responsibility disclosure on tax avoidance of listed manufacturing firms in Nigeria using a ten (10) year period spanning through year 2013 to year 2022. Ex- post facto research design and cross sectional data analysis was adopted. To achieve the objective, the study evaluated proxies widely employed in related extant literature to ascertain the effect of disclosure of information relating to social donation, employee relations, employee health and safety and customer relations on tax avoidance during the period under consideration. Samples of 50 manufacturing firms were drawn from a population of fifty-nine (59) listed manufacturing firms in Nigeria. The study carried out some

keywords:

Tax avoidance, corporate social responsibilities, social donation and gifting information disclosure.

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References:

Adebawojo, O. A., Enyi, P. E., & Adebawo, O. O. (2015). Human asset accounting and corporate
performance. American International Journal of Contemporary Research, 5(1), 45-52.

Afeltra, G., Korca, B., Costa, E., & Tettamanzi, P. (2023). The quality of voluntary and mandatory
disclosures in company reports: a systematic literature network analysis. In Accounting
forum (pp. 1-34). Routledge.

Agundu, P. U. C., & Akeem A. (2017). Tax aggressiveness and corporate social responsibility
fluidity in Nigerian firms. Journal of Research in National Development, 15(1).

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