CHIEF EXECUTIVE OFFICER (CEO) ATTRIBUTES AND TAX AGGRESSIVENESS

This study aims at determining the impact of CEO’S attributes on tax aggressiveness in Nigeria; The specific objective of the study is to determine the significant relationship between CEO’S age and tax aggressiveness, to examine the relationship between CEO’s masculine face and tax aggressiveness, to examine the relationship between CEO’s political connection and tax aggressiveness, to find out if there is a relationship between CEO’s overconfidence and tax aggressiveness. The population of the study comprises of all manufacturing companies listed on the Nigeria Stock Exchange as at 31st December, 2022. The study employed data from secondary sources which are quantitative in nature. The data was obtained from the annual reports of individual manufacturing companies submitted to Nigerian Stock Exchange. The data were analyzed using ordinary least square (OLS) regression. It was found that CEO Age have a significant effect on Tax Aggressiveness, CEO Masculine Face have a significant effect on Tax Aggressiveness, CEO Political Connection have a significant effect on Tax Aggressiveness, and CEO Overconfidence does not have a significant effect on Tax Aggressiveness