Board Structure on Tax Aggressiveness: A Focus on Non Financial Listed Firms in Nigeria

Abel Oghenevwoke Ideh and Marvis Ndu Okolo
Additional contact information
Abel Oghenevwoke Ideh: Delta State University Abraka Nigeria
Marvis Ndu Okolo: Delta State University Abraka Nigeria

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 8, 4592-4604

Abstract: The study examined the effect of board structure on tax aggressiveness in listed firms in Nigeria. The objective of the study was to examine various corporate board measures affect the level of tax aggressiveness in Nigerian firms. The study employed board size, independence, diligence and board ownership as the independent variables, while tax aggressiveness was employed as the dependent variable. The study employed the use of secondary data collected from the 76 listed nonfinancial firms on the Nigerian Exchange Group (NXG) from 2012 – 2022. The data were analyzed using the descriptive statistics, inferential statistical tools and robust regression was used in testing the study hypotheses. The findings revealed that board diligence, board independence and board ownership have significant effect on tax aggressiveness of listed firms in Nigeria. On the other hand, board size recorded an insignificant relationship with tax aggressiveness of listed firms in Nigeria. The study recommended that fostering a culture of meticulousness and reinforcing the autonomy of boards in decision-making processes could be pivotal. Strategies aimed at enhancing board effectiveness and independence might significantly contribute to more responsible tax practices within Nigerian listed firms.

Date: 2025
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.rsisinternational.org/journals/ijriss/ ... ssue-8/4592-4604.pdf (application/pdf)
https://rsisinternational.org/journals/ijriss/arti ... ed-firms-in-nigeria/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-8:p:4592-4604

Access Statistics for this article

International Journal of Research and Innovation in Social Science is currently edited by Dr. Nidhi Malhan

More articles in International Journal of Research and Innovation in Social Science from International Journal of Research and Innovation in Social Science (IJRISS)
Bibliographic data for series maintained by Dr. Pawan Verma ().