BOARD CHARACTERISTICS AND TAX AGGRESSIVENESS

SUMMARY

Exerted from the analysis in the previous chapter the researcher present the following findings

1.  Board Gender diversity was  found to have positive relationship with tax effectiveness More so, it was found to be statistically significant at 6% level of significance-  This Findings is in  contrary to Lani Richardson (2015)
2. Board  was found to be negatively related with tax  aggressiveness. It has the level of 3% level of Standard deviation. Posing it to support  the statistical value of Bouzaidi & Hameda (2015) and Nullify Aulia (2016)
3. An overlook to the ownership structure by the board of directors was found to be. positively related with tax effectiveness It was found to be Statistically significant at maximums level of 1%. This findings is in support to Khorana & Moser (2009)