FIRM LEVEL CHARACTERISTICS AND EFFECTIVE TAX RATE 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 …
Read More »Tax Planning And Information Content Of Taxable Income Of Listed Companies In Nigeria
TAX PLANNING AND INFORMATION CONTENT OF TAXABLE INCOME OF LISTED COMPANIES IN NIGERIA Abstract Tax planning exploits both opportunity and loopholes in government tax policies and often involves the use of legal and professional arrangements, wherein organizations shift the burden of tax within the statutorily required limit, some of the …
Read More »