A Theoretical Model to Discuss Tax Avoidance Based gn Game Theory by Antônio Paulo Machado Gomes, Jacqueline Veneroso Alves da Cunha, José Roberto de Souza Francisco, Fabiano Teodoro de Rezende Lara

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EFFECT OF TAX AUDIT ON GOVERNMENT REVENUE GENERATION IN LAGOS STATE by Johnson Olugbenga Agbede

Subjects: “…Tax avoidance…”
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TAX PLANNING AND THE TIMELINESS OF FINANCIAL REPORTING IN LISTED MANUFACTURING FIRMS IN NIGERIA by Ikponmwosa Michael Igbinovia, Amaka Nkiru Unamma

“…This study investigates the impact of tax avoidance and tax planning strategies on the timeliness of financial reporting using a sample of 28 manufacturing firms in the Nigeria exchange group for the period 2015 to 2022. …”
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Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies by Tiutiuriukov Vladimir

“…In the conclusion, the paper compares and contrasts their features to identify the advantages (such as consistency of tax system, decrease in compliance burden, automatic adjustment for inflation) and deficiencies (taxpayer uncertainty, susceptibility to abuse of law and tax avoidance).…”
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DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Emmanuel Imuede Oyasor

“…The outcome offers corporations useful insights on tax planning strategies properly and show how their tax avoidance skills could be used without practicing tax evasion. …”
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Benford Law and fraudulent financial statements of unlisted enterprises by Nguyễn Thị Thu Hiền, Đặng Anh Tuấn

“…However, many enterprises still engage in tax evasion and tax avoidance by manipulating financial statements. To address this issue, a study was conducted to determine whether the net profit data of the unlisted enterprises complied with Benford’s Law and whether firms manipulated data to minimize tax liability. …”
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Tailoring bus rapid transit to the complex realities of African Cities: Critical issues and public policy planning approaches by Emmanuel Theodore Asimeng, Franco Jauregui-Fung

“…Paratransit services in African cities, characterised by reckless driving, unscheduled operations, ageing and small vehicles, tax avoidance, lack of social protection, and irregular worker earnings, account for a significant share of daily trips. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

“… The profit mɑking motives of business enterprise ɑnd the quest to meet up with shɑreholder expectɑtion especially in banking industry hɑs resulted in ɑmong other ɑctivities in the firm to tɑx ɑvoidɑnce meɑsures. This is being cɑrried out to reduce corporɑte tɑx liɑbility ɑnd increɑse profit for the yeɑr ɑvɑilɑble for ɑppropriɑtion into reserves ɑnd dividends. …”
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