Sustainability Management and Corporate Tax Aggressiveness Among Energy-Intensive Firms in Nigeria

by | Aug 6, 2026 | AMTJ, AMTJ 2026 I1

Sustainability Management and Corporate Tax Aggressiveness Among Energy-Intensive Firms in Nigeria

Authors: Akeem Adetunji Siyanbola, Oyakanmi Mukail Oyesegun, Chukwudi Segun Afolabi, Moses Babatunde Olanisebe, Joshua Kehinde Ogunleye & Tajudeen Adewale Odetayo

ISSN: 2709-8575
Affiliations: N/A
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026)

Abstract

This study examines the relationship between sustainability management and corporate tax aggressiveness, proxied by discretionary book-tax differences (DD_BTD), among 56 Nigerian energy-intensive firms between 2018 and 2024. Using 392 firm-year observations and panel regression analysis, the research investigates how Resource Productivity Index (RPI), Deferred Environmental Liabilities (DEL), Human Capital Investment Intensity (HCI), and Social Investment Ratio (SIR) influence tax planning. Descriptive statistics reveal mild average tax aggressiveness (mean DD_BTD = 4.37%) alongside substantial heterogeneity in sustainability investments. Regression results show that environmental proxies (RPI and DEL), grounded in the natural resource-based view, are not significantly associated with tax aggressiveness, suggesting limited disciplinary effects of eco-efficiency and liability recognition. In contrast, both HCI and SIR exhibit strong, statistically significant positive relationships with DD_BTD. Drawing on legitimacy theory, this finding suggests that firms employ social and internal investments as “moral capital” to shield aggressive tax practices from scrutiny. Stakeholder theory further explains that such spending aligns with stakeholder expectations, even while masking opportunistic fiscal behaviour. The political cost hypothesis reinforces this by showing how legitimacy-building investments reduce political costs, thereby enabling tax aggressiveness. The study concludes that, in Nigeria, social sustainability maturity paradoxically facilitates rather than constrains aggressive tax planning.

Dynamic Effects of Risk-Based Tax Audits: Evidence from Rwanda Revenue Authority

by | Aug 5, 2026 | AMTJ, AMTJ 2026 I1

Dynamic Effects of Risk-Based Tax Audits: Evidence from Rwanda Revenue Authority

Authors: Hannah Moreno, Naphtal Hakizimana, Annabel Manley & Orodha Iranzi

ISSN: 2709-8575
Affiliations: N/A
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026)

Abstract

This study examines the impact of risk-based tax audits on future compliance behavior. Using administrative data from the Rwanda Revenue Authority (RRA) on nearly 9,000 domestic tax audit cases between 2018 and 2024, the study applies an adapted difference-in-differences methodology for multiple treatment periods. The study finds that tax audits are associated with significant decreases in reported tax declarations in the years following an audit, even as the tax authority’s assigned risk scores decline. These patterns suggest that taxpayers may reduce their reported declarations after being audited, despite appearing less risky to the administration. Taxpayers who incur higher audit penalties exhibit even sharper drops in declarations post-audit, alongside increases in their assigned risk scores. These results are primarily driven by taxpayers identified as non-compliant during their audit, pointing to a strong loss-repair mechanism in which taxpayers may under-declare in an effort to recover audit-related financial losses. However, the findings are not limited to non-compliant taxpayers: even those who faced no penalties experience a temporary decline in declarations up to two years post-audit before returning to prior levels. Taken together, these dynamics indicate that tax audits may reduce compliance in some contexts — even among initially compliant taxpayers, albeit temporarily — a concerning behavioural response that may not be fully captured by the tax administration’s risk scores.

Tax Revenue and Mining Rent Sharing in Africa

by | Aug 5, 2026 | AMTJ, AMTJ 2026 I1

Tax Revenue and Mining Rent Sharing in Africa

Author: Kalo Achille Sanou

ISSN: 2709-8575
Affiliations: N/A
Source: African Multidisciplinary Tax Journal, Volume 6, Issue 1 (2026)

Abstract

This paper examines the impact of natural resources on non-resource tax revenue mobilization, investigating the effect of gold rent sharing on non-resource tax revenues in 19 African gold-producing countries over the period 2009-2020. The study uses the Average Effective Tax Rate (AETR) as a de jure measure of the government’s share of gold rents. Recognizing that the relationship between AETR and non-resource tax revenue may be non-linear, the paper identifies the threshold above which AETR begins to negatively affect these revenues. Literature suggests that mining windfalls can reduce tax pressure on other sectors due to relaxed collection efforts or lower tax rates. The results show a non-linear effect with a single transition threshold, defining two regimes: in the first, AETR positively and significantly impacts non-resource tax revenues, while in the second, the effect is negative and significant. Thresholds differ by mine grade: 53.24% for low-grade, 49.31% for medium-grade, and 33.36% for high-grade mines.

Navigating geopolitical turbulence: Strategies for strengthening supply chain resilience in South Africa’s maritime industry

Navigating geopolitical turbulence: Strategies for strengthening supply chain resilience in South Africa’s maritime industry

by | Aug 2, 2026 | JOGA 2025, JOLGA

Navigating geopolitical turbulence: Strategies for strengthening supply chain resilience in South Africa’s maritime industry

Author: S Tshona

ISSN: 2521-5442
Affiliations: PhD candidate Renmin University of China
Source: Journal of Ocean Law and Governance in Africa, 2025, p. 1 – 23
https://doi.org/10.47348/JOGA/2025/a1

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S Tshona
Navigating geopolitical turbulence: Strategies for strengthening supply chain resilience in South Africa’s maritime industry
Journal of Ocean Law and Governance in Africa, pp 1 – 23 (2025)
https://doi.org/10.47348/JOGA/2025/a1

 

Abstract

In an era characterised by escalating conflicts and geopolitical volatility, the global maritime industry faces unprecedented challenges that threaten its operational continuity and strategic significance. This paper aims to examine the imperative of protecting the maritime value chain amidst multifaceted threats, with a specific focus on policy perspectives essential for safeguarding the industry’s future. Utilising a comprehensive research approach, this study integrates qualitative analysis of contemporary policy documents, case studies, and expert interviews to provide a nuanced exploration of the complex landscape surrounding maritime security and operational resilience. By analysing the interplay of geopolitical dynamics, regulatory frameworks, and technological advancements, the research seeks to elucidate strategies and frameworks aimed at fortifying the industry against emergent risks and vulnerabilities. The structure of the paper is designed to facilitate a systematic examination of key issues and policy imperatives shaping the maritime domain, with a specific and deliberate focus on South Africa’s maritime industry. The introductory section sets the context by outlining both the global and South African geopolitical dynamics, highlighting how shifts in regional power, trade routes, and security alliances directly influence South Africa’s strategic maritime interests. By anchoring the discussion in South Africa’s unique position situated along critical sea lanes, operating major ports, and serving as a gateway to the African continent the introduction establishes the national relevance of the study. Subsequent sections provide a detailed analysis of the diverse threats confronting the South African maritime value chain, including piracy in the Mozambique Channel, maritime terrorism risks, illicit trafficking along the Western and Eastern seaboards, geopolitical rivalries affecting the Indian and Atlantic Oceans, and environmental hazards that impact South African ports, fisheries, and coastal communities. Each theme is contextualised within South Africa’s maritime governance architecture, industry vulnerabilities, and policy limitations. This approach ensures that the proposed framework is not merely global in orientation but is directly responsive to the realities and challenges shaping South Africa’s maritime security, economic resilience, and blue economy development. Drawing upon contemporary literature and empirical evidence, the paper critically evaluates existing policy frameworks and institutional mechanisms designed to address maritime security challenges, while also identifying gaps and areas for improvement. Through comparative analysis and examination of best practices, the study explains pathways for enhancing international cooperation, regulatory compliance, and technological innovation to mitigate risks and supports the resilience of the maritime industry. In conclusion, the paper integrates key insights and proposes a holistic policy framework aimed at enhancing the protection and sustainability of the maritime value chain in an increasingly volatile geopolitical environment. Emphasising the importance of multilateralism, regulatory coherence, and capacity-building initiatives, the proposed framework seeks to empower stakeholders to navigate the complex challenges confronting the maritime sector with resilience and foresight.

Navigating geopolitical turbulence: Strategies for strengthening supply chain resilience in South Africa’s maritime industry

Contribution of Seaborne Commerce to the South African gross domestic product

by | Aug 2, 2026 | JOGA 2025, JOLGA

Contribution of Seaborne Commerce to the South African gross domestic product

Author: K Mswephu

ISSN: 2521-5442
Affiliations: Researcher, South African International Maritime Institute
Source: Journal of Ocean Law and Governance in Africa, 2025, p. 24 – 46
https://doi.org/10.47348/JOGA/2025/a2

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K Mswephu
Contribution of Seaborne Commerce to the South African gross domestic product
Journal of Ocean Law and Governance in Africa, pp 24 – 46 (2025)
https://doi.org/10.47348/JOGA/2025/a2

 

Abstract

South Africa is strategically positioned along one of the world’s busiest maritime trade routes, with shipping traffic passing through the Cape of Good Hope. Large volumes of cargo are transported and exported annually through the country’s eight commercial ports, highlighting the importance of maritime trade to the national economy. Despite this advantageous geographical location and substantial trade activity, only a limited number of vessels are registered under South Africa’s ship registry. Existing literature suggests that the use of certain INCOTERMS often results in cargo owners having minimal involvement in arranging the transportation of goods. Consequently, much of the shipping and freight management is controlled by foreign shipping operators. At the same time, South Africa exports significant quantities of raw materials and dry bulk commodities, including coal, manganese, and iron and steel products. However, despite the scale of these exports, South Africa is not regarded as a major ship-operating nation, as the country has limited participation in vessel ownership and international shipping operations.