A SEMINAR ON: THE IMPACT OF FIRM ATTRIBUTES ON EFFECTIVE TAX RATES IN NIGERIA’S OIL AND GAS SECTOR
1. Background of the study Effective tax rate (ETR) is an important measure that is used to capture tax burden by corporate entities. Effective tax rate (ETR) is compared with statutory tax rate (STR) to gauge the weight of tax liability so as to know the tax burden of an entity (Hassan, et al., 2020). … Read more