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The Effective Tax Rate and Return on Equity in Nigeria

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  • Ajagun, Olusegun Peter

    (Lagos State University, Ojo)

  • Arowolo Fumilola Wuraola

    (Lagos State University, Ojo)

  • Adeyemi Babatunde Sulaiman

    (Lagos State University, Ojo)

Abstract

This study investigated the relationship between of effective tax rate and returns on equity in Nigeria, focusing on effective tax rates and returns on equity. Using a quantitative approach, data were collected from firms across various industries and analyzed using regression models. The statistical results revealed a significant negative relationship between effective tax rates and financial performance (ROE) (β = -0.45, p

Suggested Citation

  • Ajagun, Olusegun Peter & Arowolo Fumilola Wuraola & Adeyemi Babatunde Sulaiman, 2025. "The Effective Tax Rate and Return on Equity in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 2906-2917, April.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-4:p:2906-2917
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