TAX COLLECTION

The broad objective of this study is to examine the impact of board attributes on tax aggressiveness in Nigeria. The data were obtained from the annual reports of individual DMBs submitted to Nigerian Stock Exchange. Therefore, the data needed was extracted from the audited financial reports of the selected firms within the periods of five years. There is a positive and significant relationship between board size and tax aggressiveness. There is a positive and insignificant relationship between board diversity and tax. There is a negative and significant relationship between ownership concentration and tax aggressiveness. There is a negative and insignificant relationship between managerial ownership and tax aggres siveness and there is a negative and significant relationship between foreign ownership and tax aggressiveness. The board of directors of corporate organizations in Nigeria should restructure the board in terms of diversity. We recommend this will ensure there is adequate mix of directors consisting of female
and male, nationality mix, size, educational qualification professional training to possibly influence the operation performance, including tax expense reduction.