Competition and Corporate Tax Avoidance: Empirical Evidence from Nigerian Deposit Money Banks
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Competition and Corporate Tax Avoidance: Empirical Evidence from Nigerian Deposit Money Banks

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Abstract

This study examined the impact of competition on tax avoidance activities among Nigerian Deposit Money Banks. Tax Revenue is essential for the growth and development of any economy.

The objective of the study was to examine the effects of competition on tax avoidance and also determine the impact of managerial efficiency and non-performing loans on tax avoidance has on the Nigerian Deposit Money Banks.

To achieve the objective, this study used panel regression model to analyse the data obtained from the financial statement of 15 banks operating on the Nigerian Stock Exchange for a period of 10 years.

The data collected were estimated by fixed-effects, random-effects and pooled estimations. Model selection criterion was applied such as the Hausman specification test to choose between the random and fixed effects.

Introduction

Revenue in general is the income that accrues to individuals, companies and the government of a nation. In business however, it is the income that a company receives from its normal business activities, usually from the sales of goods and services to customers.

A company may receive revenue from interest, royalties or other fees. Government revenues are monies from taxes, fines, penalties, fees, water bills and rent proceeds from government assets, interest, dividends and capital gains received from the disposal of government investments.

Revenue accruing to a business can defray day-to- day running cost for business expansion, where the need arises those accruing to government on the other hand, are basically used for either capital or recurrent expenditure.

Tax revenue is believed to be the lifeblood of any government (Christensen and Murphy, 2004).

Olaseyitan and Sankay (2012), have expressed the view that taxes constitute the principal source of government revenue, and the effectiveness of any government largely depends on the ability of its citizens to voluntarily discharge their tax obligations without any coercion or harassment.

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