International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2023 | Volume: 7 | Issue: 8 | Page No.: 9-16 Corporate Social Responsibility and Tax Aggressiveness amidst Subsidy Removal amongst Listed Firms in Nigeria Download PDF Samuel Ejiro Uwhejevwe-Togbolo, Chimaobim Miracle Orjinta PhD & Pamela Chioma OKOLI Abstract: The study investigated corporate social responsibility (CSR) and tax aggressiveness amidst subsidy removal amongst listed firms in Nigeria. The study noted that CSR has grown significantly as businesses strive to balance economic goals with social and environmental responsibilities. The study used a longitudinal research design. The population of study consist of 106 non-financial firms listed in Nigeria Exchange Group (NEG) as at December, 2022. The sample size of the study consists of the total of 70 selected listed firms as December, 2022 on the NEG, 2022. The period covered in the study is between 2002 - 2022. The study found that, the relationship between CSR on social dimension disclosure and tax aggressiveness amidst subsidy removal is negative and also the relationship between CSR on environmental dimension disclosure and tax aggressiveness amidst subsidy removal was interrogated to prove positive and significant. It was concluded that CSR disclosure does not generate economic benefits for the government. Firms hide under the CRS disclosure and develop tax strategy to avoid tax to derive tax saving benefits. The study recommends that Investors should not base their decision on the annual report as in most cases the reports do not state the true financial position of the firm.