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ABSTRACT
The study examines the influence of corporate governance on corporate tax aggressiveness in Nigeria. The research design adopted in this study was a cross-sectional survey research design which is used to archival data in the form of companies’ annual reports and analyzed using Ordinary Least Square (OLS) method regression, the statistical tool used for the data analysis and test of hypotheses, using a sample of 15 banks listed in Nigerian Stock Exchange. The results indicate that Board size had a positive and statistically significant relationship with tax aggressiveness. It was also found that Board Independence had a positive and statistically significant relationship with tax aggressiveness. The study therefore recommends, that adequate emphasis should be placed on the size of the board in an organization due to the fact that the presence of a large board goes a long way in improving the level of tax aggressiveness, It was also recommended that the appointment of independent directors on the companies' board should be based on the previous records of those directors in term of proportion rather than emphasizing on the performance to total number of directors on the board.
