Effect of Corporate Governance Mechanisms on Tax Avoidance in Deposit Money Banks in Nigeria

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– Effect of Corporate Governance Mechanisms on Tax Avoidance in Deposit Money Banks in Nigeria –

Download Effect of Corporate Governance Mechanisms on Tax Avoidance in Deposit Money Banks in Nigeria. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

The issue of corporate tax avoidance hasreceived vast empirical examination in Western academe. This vast examination has however not been echoed in respect of research interest ontax avoidance in corporate entities in Nigeria.

This study therefore sought to provide empirical evidence on whether internal corporate governance mechanisms such as board size, board independence, board ownership, high ownership concentration as well as interactions between high ownership concentration with board size and independence are significantly associated with corporate tax avoidance in deposit money banks (DMBs) in Nigeria.

A sample of fourteen out of the fifteen listed DMBs on the Nigeria stock exchange (NSE) as at December 2014 were examined. Data for the study were sourced solely from secondary sources in the form of annual financial statements of the studied DMBs for the period 2006 to 2014.

Introduction

Taxes are a fundamental revenue source for governments the world over. They represent a recognized compulsory contribution by individuals and corporate entities towards governance, development and maintenance of physical infrastructure as well as a tool of bridging income inequities.

They are also a means by which the social contract between the State and the citizenry is being nourished and facilitated (Christensen & Murphy, 2004).

Taxes also happen to be the most important, sustainable and predictable source of public finance for almost all countries (Action Aid, 2013).

Thus properly harnessing amounts collected via taxes is a major concern for governments. In assessing the extent to which a country has harnessed and financed its economy through taxation, an often used measure is the tax to GDP ratio.

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