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The paper examines how various tax strategies influence the relationship between corporate tax avoidance and risk.

May 15, 2026Open Access

Strategic Tax Practices and Tax Avoidance: Evidence From Nigeria's Capital Market

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The paper examines how various tax strategies influence the relationship between corporate tax avoidance and risk.
Utilizes a broad measure of diversification based on five sources of tax benefits.
Controls for the level of tax avoidance during analysis.
Regress measures of risk on diversification and interaction terms.
Weak support found for diversification reducing tax risk, as indicated by the volatility of future cash effective tax rates.
Mixed evidence observed regarding diversification's effect on overall firm risk, measured by future monthly stock return volatility.

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Implication

Randomized trial investigates tax strategies' impact on tax avoidance and firm risk in Nigeria's capital market, suggesting diversification plays a role.

Cite This Study

Obinna Samuel Ugwu (2025) studied this question.

synapsesocial.com/papers/6a06b8f8e7dec685947ab7c3 https://doi.org/10.5281/zenodo.20155392

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Implication

Randomized trial investigates tax strategies' impact on tax avoidance and firm risk in Nigeria's capital market, suggesting diversification plays a role.

Strategic Tax Practices and Tax Avoidance: Evidence From Nigeria's Capital Market

Key Points

Discussion

Implication

Cite This Study

Strategic Tax Practices and Tax Avoidance: Evidence From Nigeria's Capital Market

Key Points

Discussion

Implication

Cite This Study

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