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Research Article
Vol. 10, Issue 1
MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
Tax avoidance is a scheme used by taxpayers to reduce tax liability in order to increase distributable profit for the owners to the detriment of the government. What role profitability plays in moderating how shareholders influence tax avoidance among listed manufacturing firms in Nigeria is the main focus in this study. The study targeted all 56 m...
