JOE HOPE KULUMA

This study examined the impact of corporate governance and tax compliance in Nigeria. The research was motivated by persistent low levels of tax compliance within Nigeria attributed to weak governance structures, poor record-keeping, and limited regulatory enforcement. The study adopted a survey research design, using structured questionnaires administered to 100 management and accounting staff of selected registered firms. Data were analyzed using descriptive statistics and the Chi-square (χ²) test with the aid of the Statistical Package for Social Sciences (SPSS). Findings revealed that a strong legal framework, effective board oversight, transparency, accountability, and sound record keeping systems significantly enhance tax compliance among firms. Results further indicated that weak internal control systems, family ownership structures, and inadequate enforcement of governance codes contribute to persistent non-compliance. The study confirmed that corporate governance practices positively influence firms’ accuracy in tax returns, timeliness of remittances, and relationship with regulatory authorities such as the Federal Inland Revenue Service (FIRS). The study concluded that sound corporate governance is a critical determinant of tax compliance in the Nigerian. It recommended that firms strengthen their governance structures through competent boards and effective audit committees, while regulators such as FIRS, SEC, and FRCN should intensify enforcement of governance and tax laws. Enhanced transparency, professional management, and strict penalties for default will foster accountability and improve government revenue generation in the sector