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ABSTRACT
The aim of this study was to empirically evaluate corporate governance and tax aggressiveness in Nigeria. The objectives of this study determine the relationship between board size,board independence, gender diversity,board meeting and tax aggressiveness.
The fifteen quoted banks on the Nigerian Stock Exchange constituted the sample size of this study. The study covered a period of eight (8) years (2012 – 2019). Ordinary Least Square (OLS) regression technique was employed in testing the hypotheses.
Based on the analysis, we find that there is an insignificant relationship between board size,board independence, gender diversity,board meeting and tax aggressiveness. In line with the findings, it is therefore recommended that the appointment of independent directors on the companies’ board should be based on their qualification on tax related discipline.
