ABSTRACT

In this study, the author aims to evaluate the effect of corporate social responsibility on tax aggressiveness of listed manufacturing firms in Nigeria. The scope of this study covers a 10-year period ranging from 2010 to 2019. The independent variables adopted for this study includes: social donation disclosure, community relation disclosure, health & safety disclosure and employee relation disclosure. Furthermore, in line with related extant literature we employed the variable of income effective tax rate to control the model. Specifically, the author conducts pre regression analysis which includes descriptive statistics, correlation matrix, and normality of residua analysis. Particularly, the researcher finds that the outcome from the Ordinary Least Square regression estimator reveals that: social donation disclosure has a positive significant effect on tax avoidance of listed manufacturing firms in Nigeria; community relation disclosure has a positive insignificant effect on tax avoidance of listed manufacturing firms in Nigeria; health & Safety disclosure has a positive significant effect on tax avoidance of listed manufacturing firms in Nigeria; employee relation disclosure has a negative insignificant effect on tax avoidance of listed manufacturing firms in Nigeria. From the findings of this study, the researcher concludes that social donation disclosure as well as health & safety disclosure leads a firm to a more tax avoidance policy. From the findings of this study, the researcher carefully recommends that there is need for tax authorities to effectively monitor tax trend of companies and to ensure that tax avoidance and aggressiveness schemes are not developed using CSR

disclosure activities.