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ABSTRACT
The broad objective of the study was to investigate the Chief Executive Officers (CEO) attributes and corporate tax aggressiveness in Nigeria and to actualize this objective, various literatures and theoretical issues were discussed.
The study used the longitudinal research design in investigating CEO attributes and corporate tax aggressiveness in Nigeria for ten (10) years from 2010 to 2019 time period. The descriptive and inferential statistics technique was employed to analyse the data. The descriptive statistics entails the descriptive and panel least square correlation analyses including the Generalized Method of Moment. The secondary source of data in the form of annual reports and financial statements of companies listed on the Nigerian Stock Exchange was used.
The findings showed that CEO gender diversity, CEO age, and CEO professional qualification have positive and significant relationship with corporate tax aggressiveness, CEO political connection has a negative but significant relationship with corporate tax aggressiveness while CEO overconfidence and CEO tenure have positive but insignificant relationship with corporate tax aggressiveness in Nigeria. Therefore, we recommend that older CEOs should be strictly monitored by the relevant tax authorities to thwart their tax sheltering policies as a result of experience and expertise which is attributable to age. Also, there should be fair proportion of CEO gender on the board to address the issue of tax aggressiveness.
