What does this research mean for the field?

Politically connected firms in Nigeria exhibit higher levels of tax aggressiveness, paying proportionally less in taxes relative to their pre-tax income. Novelty: ClaimNovelty.NOVEL_FINDING. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

The study aims to determine the impact of political connections on tax aggressiveness among firms in Nigeria.

March 17, 2026Open Access

Political Connections and Tax Aggressiveness of Listed Firms in Nigeria

View Full Paper

Ask AI

Bookmark

The study aims to determine the impact of political connections on tax aggressiveness among firms in Nigeria.
Analyzed data from 151 non-financial and financial firms on the Nigerian Exchange Group from 2010 to 2024
Measured tax aggressiveness using effective tax rates and book-tax differences
Employed panel regression techniques, including fixed effects and system GMM
Controlled for variables like firm size, age, and governance characteristics
Political connections positively correlate with tax aggressiveness in Nigerian firms
Politically connected firms pay less in taxes relative to their pre-tax income
Findings remained robust upon controlling for firm-specific characteristics

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

Investigates how political connections influence tax behavior in listed firms, suggesting significant implications for tax policy.

Cite This Study

ONIPE ADABENEGE YAHAYA (2026) studied this question.

synapsesocial.com/papers/69b8f12fdeb47d591b8c616e https://doi.org/10.5281/zenodo.19035149

View Full Paper

Ask AI

Bookmark

Political Connections and Tax Aggressiveness of Listed Firms in Nigeria

Key Points

Discussion

Implication

Cite This Study

Political Connections and Tax Aggressiveness of Listed Firms in Nigeria

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider