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Nigeria Journal of Management Sciences (NJMS), Benue State University

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Socially Responsive Endeavour And Tax Evasive Behaviour of Quoted Firms In Nigeria

Prince Umor C. Agundu; Phd: Department of Banking & Finance, Federal University Wukari, Taraba State, Nigeria; 08037757642.

JAkeem A. Siyanbola: Department of Accounting, Federal University Wukari, Taraba State;


Socially responsive endeavour (SRE), in organized industrial settings, connotes corporate social responsibility (CSR) in actuality. It is a pragmatist disposition that preferentially commends itself for adoption as an uncommon conceptual nomenclature in socio-analytical architecture. Utilizing requisite data from 13 firms featured among top 30 on the Nigerian Stock Exchange (NSE), this study examined the relationship between two SRE dimensions (governance improvement and social investment) and tax evasive behaviour (TEB). Data collected was Analysed using descriptive statistics as well as correlation and regression analyses, with consideration of robust, fixed and random effects. The findings indicated that social improvement has significant relationship with TEB, while governance improvement is not significantly associated with the tendency. In the light of these, it was recommended that government and listed corporate entities should mutually accentuate better sensitizing, higher incentivising, and greater synergizing in terms of fiscal management and business environment enhancement. This behavioural antidote is imperative for overall systemic sustainability.

Key words: Fiscal inclusiveness, Social responsiveness, Tax effectiveness.

To get access to the full text of this article: Faculty of Management Sciences, Benue State University, Makurdi, Nigeria.

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