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Corporate Social Responsibility and Tax Strategies: An Analysis of Nigerian Public Companies

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  • Adedipe Oluwaseyi Ayodele (Ph. D)

    (Department of Accounting and Finance, Faculty of Management Sciences,Ajayi Crowther University, Oyo)

  • Adegbite Sunday Timothy (Ph. D)

    (Federal college of Education (Special) Oyo)

Abstract

In recent times, the study of factors that affect tax strategies of companies has gained a huge research attention due to its relevant in determining the success of nation. However, this study broadly investigated the impact of corporate social responsibility on tax strategies in Nigerian public companies. This study specifically examined; the effect of employee social welfare, environmental maintenance cost and firm donation cost on tax strategies measure by effective tax rate in Nigerian Public Companies. This study was anchored on corporate culture theory and agency theory and adopted ex-post facto research design by employing secondary data collated from the annual reports and accounts of a sample size of fifty-four (54) Nigerian Public Companies from 2013-2022. Data were analysed with descriptive statistics and correlation. It was found that employees’ social welfare cost had negative and significant effect on tax Strategies (t-val.= -7.074, P-val.

Suggested Citation

  • Adedipe Oluwaseyi Ayodele (Ph. D) & Adegbite Sunday Timothy (Ph. D), 2026. "Corporate Social Responsibility and Tax Strategies: An Analysis of Nigerian Public Companies," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(2), pages 7760-7771, February.
    • Handle: RePEc:bcp:journl:v:10:y:2026:i:2:p:7760-7771
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    References listed on IDEAS

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