SUSTAINABILITY PERFORMANCE ON CORPORATE TAX AVOIDANCE OF LISTED OIL AND GAS COMPANIES
Hamisu Aisha Haruna, Umar Salim Ibrahim, Haruna Hafsat Ruggah and Fatihu shehu Isa
Volume 4 Issue 2
Abstract
The study examines the effect of sustainability performance on tax avoidance of listed oil and gas companies in Nigeria. The study adopted sample size of six (6) listed oil and gas companies in Nigeria from Nigeria Exchange Group and the relevant data was extracted from the annual financial reports and account of the sampled listed oil and gas companies for a period of twelve years, from (2010 – 2021). Secondary data was used, and analyzed using Pearson correlation and regression analysis with aid of STATA. The result of the study found that sustainability performance has no significant impact on tax avoidance of the listed oil and gas companies in Nigeria. The study recommends that there is need for corporate organizations to engage the service of tax consultants to organize the firm’s financial dealings in such a way that the firm suffers a minimum tax liability. Keywords: Corporate Tax, Oil, Gas, Sustainability, Company
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