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SUMMARY
This study uses panel data from 2016 to 2020 to demonstrate the tax-aggressiveness and board makeup of listed DMBs in Nigeria. This study used Ordinary Least Squares (OLS) to examine the effects of board diversity, ownership concentration, managerial ownership, and foreign ownership on tax aggressiveness among listed DMBs in Nigeria. Board size, board diversity, ownership concentration, managerial ownership, and foreign ownership served as stand-ins for board compositions, and the effective tax rate was used to gauge how aggressively the board was with regard to taxation.
