{"id":2872,"date":"2024-10-08T11:09:46","date_gmt":"2024-10-08T11:09:46","guid":{"rendered":"https:\/\/ujm.com.ng\/?p=2872"},"modified":"2024-10-08T11:09:48","modified_gmt":"2024-10-08T11:09:48","slug":"management-strategies-in-tax-planning-and-transfer-pricing-in-nigeria","status":"publish","type":"post","link":"https:\/\/ujm.com.ng\/index.php\/2024\/10\/08\/management-strategies-in-tax-planning-and-transfer-pricing-in-nigeria\/","title":{"rendered":"Management Strategies in Tax Planning and Transfer Pricing in Nigeria"},"content":{"rendered":"\n<p class=\"has-text-align-center\"><strong>ENOBAKHARE K.O. &amp; OKAFOR C.A.<\/strong><br>Department of Accounting<br>University of Benin, Benin City<br>Edo State, Nigeria<br>*For correspondence, email: kingsley.enobakhare@uniben.edu<\/p>\n\n\n\n<p><strong>Abstract<br><\/strong>This study examines management strategies in tax planning (tax planning, tunneling incentives, bonus incentives) and transfer pricing within the framework of multinational corporations (MNCs) operating in Nigeria. Employing regression analysis on secondary data sourced from the financial statements of selected MNCs. The study\u2018s findings reveal a significant positive correlation between effective tax rates (ETR), indicative of tax planning, and related party transactions (RPT), have significant effect on transfer pricing activities. Additionally, a significant positive correlation emerges between tunneling incentives (TI) and related party transactions (RPT). Furthermore, a positive relationship is identified between bonus incentives (BI) and related party transactions (RPT). The study concludes that there are significant positive links between management strategies and transfer pricing in Nigeria. The study recommends that those overseeing MNC affairs should incentivize companies to engage in responsible tax planning adhering to international standards, promoting a harmonious balance between competitiveness and fiscal responsibility.<\/p>\n\n\n\n<p><strong>Key words: <\/strong>Transfer Pricing; Tax Planning; Tunneling Incentives; Bonus Incentives.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><a href=\"https:\/\/ujm.com.ng\/wp-content\/uploads\/2024\/10\/2024-UJM-Vol-3-No.2-Special-30.09.2024.-240-253.pdf\">DOWNLOAD FULL ARTICLE IN PDF<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ENOBAKHARE K.O. &amp; OKAFOR C.A.Department of AccountingUniversity of Benin, Benin CityEdo State, Nigeria*For correspondence, email: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[154],"tags":[155],"class_list":["post-2872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-planning","tag-tax"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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