University of Jos Institutional Repository >
Theses and Dissertations >
Faculty of Management Sciences >

Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/890

Title: Competition and Corporate Tax Avoidance: Empirical Evidence from Nigerian Deposit Money Banks
Authors: Jim-Suleiman, Saratu Lassa
Issue Date: Aug-2015
Publisher: University of Jos
Series/Report no.: ;PP. 1-158
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. The Hausman test result of 1.30 revealed that the random effect is more consistent for this research than the fixed effects. The result of the random effect revealed that competition has a positive and an insignificant impact on tax avoidance, implying that competition exists among the Nigerian Deposit Money Banks and this competitive tendency does not influence tax avoidance. The study also showed that while effective tax rate and managerial efficiency are negatively related, effective tax rate and non-performing loans showed a positive and insignificant relationship. Competition in the banking industry reduces the cost of financial intermediation and improves delivery of high quality services thereby enhancing social welfare through creative innovations in technology and investment. Since competition is a motivation for banks and also promotes economic growth by access to financing. This study revealed that competition brings about increase in the level of tax remittance. It therefore, recommended that the environment in the banking sector should be further enhanced through favourable banking policies to encourage competition among the banks. By this, tax revenue will increase for the government and this increase in revenue would help the Federal Government undertake more economic infrastructural developments.
Description: A thesis in the Department of ACCOUNTING, Faculty of Management Sciences, Submitted to the School of Postgraduate Studies, University of Jos, in partial fulfilment of the requirements for the award of the degree of DOCTOR OF PHILOSOPHY in ACCOUNTING AND FINANCE of the UNIVERSITY OF JOS
URI: http://hdl.handle.net/123456789/890
Appears in Collections:Faculty of Management Sciences

Files in This Item:

File Description SizeFormat
View Statistics

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.


Valid XHTML 1.0! DSpace Software Copyright © 2002-2010  Duraspace - Feedback