CORPORATE PLANNING AND TAX AVOIDANCE AMONG PRIVATE SECONDARY SCHOOLS IN BAYELSA STATE, NIGERIA

This study examined the relationship between corporate planning practices and tax avoidance among private secondary schools in Bayelsa State, Nigeria from 2019-2025. The research was guided by three hypotheses which investigated the level of corporate planning practices, the prevalence of tax avoidance strategies, and the relationship between the two variables. The study adopted a descriptive survey design with a population of 172 school administrators, out of which a sample of 148 respondents was selected through stratified random sampling. Data were collected using structured questionnaires covering corporate planning practices, tax avoidance strategies, and tax compliance behavior. The data were analyzed using descriptive statistics such as frequency distribution, mean, and standard deviation, while inferential statistics including Pearson’s correlation and regression analysis were employed to test the hypotheses. The findings revealed that most private schools in Bayelsa State engage in corporate planning practices such as annual budgeting, financial monitoring, internal controls, and revenue projections. However, tax avoidance practices were also prevalent, with schools overstating costs, delaying tax payments, and exploiting exemptions and deductions. Statistical analysis further showed a significant positive relationship between corporate planning practices and tax avoidance behaviors, indicating that schools with stronger corporate planning mechanisms are more strategic in managing tax liabilities. The study concludes that while corporate planning contributes positively to the sustainability and financial management of private secondary schools, it also enhances their ability to engage in tax avoidance practices. This dual outcome highlights the need for stronger regulatory frameworks and improved tax education for educational institutions. The study recommends that policymakers should strengthen tax monitoring systems, encourage transparency in financial management, and integrate tax compliance awareness into the governance structure of private schools.