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ABSTRACT
This paper examined the impact of firm characteristics on tax compliance among Nigeria listed manufacturing companies. To achieve this, relevant data for the study were gathered from secondary sources which include the annual account for companies quoted on the Nigerian stock exchange as at 31st December 2017. The time frame for the study spanned between 2013 to 2022 and in analyzing the data gathered the ordinary least square statistical technique was employed to determine the relationship between the dependent and the independent variables. From the analysis the study revealed that both firm size and firm leverage has a statistically significant positive effect on tax compliance of listed manufacturing firms, while firm profitability has a statistically significant negative effect on tax compliance of listed manufacturing firms in Nigeria during the period under consideration.Premised on the conclusion drawn from the study recommended as follows that attention should properly be directed especially for smaller manufacturing firms, tax regulations should be simplified for them because complex tax laws can disproportionately burden smaller firms making it more challenging for them to comply.
