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ABSTRACT
Because it institutionalizes discipline, checks and balances, regulation, and control over bank operations, the CEO attribute has a significant impact on tax planning in Nigeria. Furthermore, it fosters credibility, which promotes efficient operation in banks. According to the analysis's empirical findings, the tax planning of Nigerian banks is positively correlated with the CEO attributes of tenure, duality, and ownership. Based on these findings, it is crucial to implement an appropriate and efficient corporate governance structure in banks to improve the efficacy of their tax planning behavior. This structure should be related to the qualities of CEOs. Since tax planning increases businesses' cash flow, which in turn creates 53 liquidity for businesses to invest in their operational performance, improving their performance over the long term.
