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Corporate Tax Avoidance: Review Of Measures And Prospects

Author

Listed:
  • Joshua Aronmwan, Edosa

    (University of Benin)

  • Okafor, Chinwuba

    (University of Benin)

Abstract

This study examines the various measures of corporate tax avoidance that have been used in extant literature. The objective of the study is to provide a guide to researchers with the choice of how to measure corporate tax avoidance. The reason for this is that different measures capture different aspects of corporate tax avoidance, and a wrong choice of a measure leads to faulty conclusion and generalization. The study utilizes a survey research design and finds thatthe various measures indeed capture different aspects of tax avoidance as such; none actually captures corporate tax avoidance in its entirety. In addition, some of the measures are better suited for specific research focus. Thus, the choice of the measure to use should be determined by the research purpose as well as the availability of data.

Suggested Citation

  • Joshua Aronmwan, Edosa & Okafor, Chinwuba, 2019. "Corporate Tax Avoidance: Review Of Measures And Prospects," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 21-42, September.
    • Handle: RePEc:ris:ijafic:0022
    as

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    References listed on IDEAS

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    Cited by:

    1. Edosa Joshua Aronmwan & Sebastine Abhus Ogbaisi, 2022. "The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria," Future Business Journal, Springer, vol. 8(1), pages 1-12, December.

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