https://lawjournals.celnet.in/index.php/jtrf/issue/feed 2026-07-05T19:30:43+00:00 Mr. Gagan Kumar (Associate Editor) [email protected] Open Journal Systems <p class="Textbody" style="text-align: justify;"><span lang="EN-IN">Journal of Taxation and Regulatory Framework <em>is published by Law Journals, an imprint of Consortium e-Learning Network Pvt. Ltd.</em> a peer reviewed refereed journal that aims at the dissemination and advancement of research in taxation field contributed by the law students, advocates and other professionals of taxation law. The aim of the Journal is to provide a platform to researchers, practitioners, academicians and professionals associated with the field of Taxation and to encourage and promote research across a wide breadth of areas pertaining to Taxation.</span></p> https://lawjournals.celnet.in/index.php/jtrf/article/view/2137 2026-07-05T19:30:43+00:00 SADISU ABDULAZEEZ MATAZU [email protected] SADIQ ABDULLAHI RABI’U [email protected] ISHAQ ALHAJI SAMAILA [email protected]

<p>This study examined the impact of tax planning on profitability of listed industrial goods firms in Nigeria. The study sampled eleven firms from a total population of thirteen (13) industrial goods firms listed on the Nigerian Exchange Group (NGX) and relevant research information was extracted from the annual reports and accounts of the sampled firms for a period of thirteen years from 2012 to 2024. Data was analyzed using descriptive statistics to provide summary for the variables and correlation analysis was carried out using Pearson correlation technique. Dependent variable profitability was proxies by returns on assets while tax planning was proxies &nbsp;by effective tax rate, tax saving and cash effective tax rate. Ordinary Least Square (OLS) and Generalized Least Square (GLS) regression techniques were used to test the study’s hypotheses. The results show that Effective Tax Rate (ETR) has significant positive impact on profitability &nbsp;(return on assets) while Tax Saving (TS) and Cash Effective Tax Rate (CETR) has insignificant impact on profitability of listed industrial goods firms in Nigeria. The study recommends among others that Firms should adopt proactive tax strategies to optimize their effective tax rates and enhance overall profitability. This involves a comprehensive assessment of the company's tax position, including identifying available tax incentives, deductions, and credits that can be leveraged to reduce tax liabilities.</p>

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