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This research aims to explore how different tax strategies affect the relationship between corporate tax avoidance and firm risk.

May 15, 2026Open Access

Exploring Tax Risk and Avoidance Practices Among Public Firms in Nigeria

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This research aims to explore how different tax strategies affect the relationship between corporate tax avoidance and firm risk.
Analyzed measures of tax avoidance and corporate risk based on diversification of tax strategies.
Regressed risk measures on tax diversification and an interaction term, controlling for tax avoidance level.
Utilized a broad measure of diversification based on five sources of tax benefits.
Found weak evidence that diversification reduces tax risk as indicated by cash ETR volatility.
Presented mixed results regarding the impact of diversification on overall firm risk, measured by stock return volatility.

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This research investigates tax strategies' effects on corporate tax avoidance and risk in public firms, suggesting implications for management.

Chukwudi Michael Okonkwo (2025) studied this question.

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This research investigates tax strategies' effects on corporate tax avoidance and risk in public firms, suggesting implications for management.