CORPORATE SOCIAL RESPONSIBILITY DIMENSIONS AND TAX AGGRESSIVENESS: A NIGERIAN PERSPECTIVE

The study investigates the relationship between the dimensions of corporate social responsibility (CSR) as indicated by Carroll (1991) and tax aggressiveness. Specifically, the study looks at how economic, philanthropic, legal & ethical responsibilities affect tax aggressiveness. The study employed the panel research design. After applying data filtering on all the listed non-financial companies on Nigeria’s Exchange Market, the study used a sample size of one hundred and two (102) companies for ten (10) years (2013 to 2022) The panel regression technique was used for model estimation and the findings revealed that there is a significant positive effect of firms’ economic responsibility on tax aggressiveness; a significant and negative effect of firms’ legal on ethical responsibility and tax aggressiveness; and a non-significant effect of firms’ philanthropic responsibility on tax aggressiveness. The study therefore concludes that the dimensions of corporate social responsibility are significant predictors of tax aggressive behaviour in Nigeria. Consequently, the study recommends that tax authorities in particular and the government in general should build an atmosphere that enable corporate taxpayers see the benefits of paying taxes which in turn will reduce the use of CSR as an insurance for aggressive tax practices.