TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
Abstract
Abstract
The study examined tax avoidance and financial performance of listed manufacturing firms in Nigeria. The specific objectives of the study are to tax avoidance on the profitability, liquidity and debt-to-equity ratio of manufacturing firm in Nigeria. The secondary sources of data collection was use to collect data for this study. Data were collected from the annual accounts and report of the sampled company for the period 2019-2023. The study employed multiple regression technique of analysis using Least Squares regression estimation. The findings revealed that tax avoidance significantly affect profitability, liquidity and debt-to-equity ratio of manufacturing firm in Nigeria. The study conclude that tax avoidance and financial performance in Nigerian manufacturing firms serves as a vital resource for academia, policymakers, businesses, investors, and society at large. Its insights have the potential to drive positive change, promoting ethical behavior, and contributing to the overall economic development and stability of Nigeria. The study recommend that investigate should be made on the role of government policies in shaping tax practices within the manufacturing sector.
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