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