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Tax Payment, Deferred Tax Liability and Tax Compliance of Listed Multinational Corporations in Nigeria

Tax compliance among multinational corporations in Nigeria remains a critical issue due to persistent challenges such as tax evasion, aggressive tax avoidance strategies, and ineffective enforcement mechanisms. This research examines the relationship between tax payment, deferred tax liabilities and tax compliance in Nigerian-listed multinational corporations. Using panel data from 31 multinational corporations listed on the Nigerian Exchange Group, spanning from 2010 to 2024, this study employs panel regression techniques with the help of E-view 12 statistical software to analyze the dynamics…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2025-11-17
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.47772/ijriss.2025.910000508
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W4416294342`

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Tax Payment, Deferred Tax Liability and Tax Compliance of Listed Multinational Corporations in Nigeria. OpenAlex research, 2025. Vero Archive, record openalex:W4416294342.