Aisha Nuhu Mohammed

FIRM CHARACTERISTICS AND CORPORATE TAX AVOIDANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Corporate tax avoidance has, especially since 2001 received vast empirical examination in Western academe. The same can however not be said in respect of tax avoidance by corporate entities in Nigeria. This study therefore examined the effect of firm characteristics such as firm size, financial leverage, profitability and capital intensity on corpo...