... of the case study approach. Findings The study reinforces existing suggestions that tax evasion is significantly widespread from advanced to emerging economies. It also suggests serious enforcement difficulties because of light-touch surveillance among competing tax havens and financial professionals...

... of an inefficient tax environment to reduce the appeal of tax shield as an incentive to debt financing. Abel Ebeh Ezeoha can be contacted at: aezeoha@yahoo.co.uk Tax havens Fraud Law Debt financing Nigeria Corporate taxation The influence of tax on corporate management decisions remains very...