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ABSTRACT
Purpose: The study examined the impact of firm attributes on tax aggressiveness in Nigeria. The study employed the longitudinal research design. Methodology: The population consisted of the 22 service companies quoted on the Nigerian Stock Exchange for a period of eleven financial years (2012-2022). Data for the study were collected from the annual reports and financial statements of the selected service companies. The alternative measures of tax aggressiveness (GAAP-ETR) were employed and the data was analysed using the panel data regression technique while MAPE and Theil’s inequality coefficient was used in evaluating the forecast abilities of the models. Findings: The findings of the analysis revealed that firm size, firm profitability and firm complexity have significant positive relationship with tax aggressiveness, while firm age asserted significant negative impact respectively on tax aggressiveness. Recommendations: The study recommends that Regulatory bodies and tax authorities should closely examine the tax-saving strategies of both s mall and large companies to discourage aggressive tax avoidance schemes. It was also recommended that Government should ensure that the code of corporate governance is adhere to by company to enhance transparency of disclosure in other to increase tax compliance. Keywords: Firm attributes, corporate tax aggressiveness.
