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ABSTRACT
The study examined the impact of CEO characteristics on corporate tax planning of listed financial service firms in Nigeria from 2018-2022. The specific objective was to ascertain the impact of CEO age on corporate tax planning of listed firms in Nigeria; examine the influence of CEO tenure on corporate tax planning of listed firms in Nigeria; investigate the effect of CEO financial expertise on corporate tax planning of listed firms in Nigeria; and ascertain the effect of CEO gender on corporate tax planning of listed firms in Nigeria. The study employed the ex post factor research design and descriptive and inferential statistics were employed to summary and draw inference on the population studied. The ordinary least squares were used to estimate the model pf the study. The result of the analysis revealed that CEO age and CEO financial expertise have positive impact on corporate tax planning of listed financial firms in Nigeria. The study also found that CEO tenure have negative impact on corporate tax planning of listed financial firms in Nigeria; while CEO gender do not have an impact on corporate tax planning of listed financial firms in Nigeria. The study recommended that firms in the financial sector should sustain the policy of employing CEOs that are above 50 years, because they have the experience in handling tax related issues.
