FIRM FINANCIAL ATTRIBUTES AND TAX PLANNING: EVIDENCE FROM LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Authors

  • Adamu Adamu Idris Department of Accounting, Federal University Dutsin-Ma, Katsina State, Nigeria
  • James Okpe Uchenna Department of Accounting, Federal University Dutsin-Ma, Katsina State, Nigeria
  • Aisha Muhammad Nasir Department of Accounting, Federal University Dutsin-Ma, Katsina State, Nigeria

Keywords:

Tax planning, Profitability, Liquidity, Leverage, Firm growth

Abstract

This study examines the effect of firm financial attributes on tax planning among listed
consumer goods companies in Nigeria. The study utilized a sample of 13 consumer goods
companies for the period of 2013 to 2022. The study utilized secondary data from the financial
reports of the sampled companies obtained from the Nigerian Exchange Group. A fixed effects
regression has been employed in this study. The results from the study revealed that
Profitability increases tax planning of listed consumer goods companies. However, Firm
growth reduces the level of tax planning of the companies used in the study. Therefore, the
study can be used by the policymakers or regulators in formulating policies on tax related
issues in Nigeria.

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Published

2025-11-27

How to Cite

Idris, A. A. ., Uchenna, J. O. ., & Nasir, A. M. . . (2025). FIRM FINANCIAL ATTRIBUTES AND TAX PLANNING: EVIDENCE FROM LISTED CONSUMER GOODS COMPANIES IN NIGERIA. Kashere Journal of Accounting and Finance, 5(2), 1–12. Retrieved from https://kajaf.com.ng/index.php/kajaf/article/view/70

Issue

Vol. 5 No. 2 (2025): Kashere Journal of Accounting and Finance

Section

Articles

License

Copyright (c) 2025 Adamu Adamu Idris, PhD

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.