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ABSTRACT
The study examined the effect of corporate governance on tax aggressiveness practices of listed multinational firms in Nigeria. A total of eighteen (18) listed multinational firms were xi purposefully selected as the sample of the study. To actualize the research objectives, four hypotheses were raised and evaluated using the robust least squares estimator. The following findings were made from the analysis: that board size negatively and significantly affects tax aggressiveness practices of firms in Nigeria; that board diversity positively and insignificantly affects tax aggressiveness practices of firms in Nigeria; that board meetings positively and insignificantly affects tax aggressiveness practices of firms in Nigeria; and that board independence negatively and insignificantly affects tax aggressiveness practices of firms in Nigeria. Based on these findings, it was recommended that: companies should aim for a balanced board size that allows for effective decision-making while minimizing the potential for tax avoidance; firms should actively seek out and appoint directors from diverse backgrounds, including gender, ethnicity, and expertise; firms should conduct regular and well-structured meetings which can provide a platform for robust discussions on tax compliance and ethical behavior; and firms should ensure that independent directors have the necessary autonomy and resources to scrutinize corporate tax strategies effectively.
