| Popis: |
This study examines the effect of good corporate governance attributes on the tax compliance behavior of listed firms in Nigeria from 2012-2016. 79 selected listed firms met the conditions for inclusion in the sample. Data for corporate governance attributes were extracted from the annual reports of the sample firms and those of the tax compliance indices were extracted from their files with the tax office. Based on the result of the Hausman test, the fixed-effect model was used as a basis for the discussion of findings. Findings suggest that managerial ownership and non-executive director have significant positive relationship with tax compliance. Board size has a negative relationship while the effects of gender diversity, auditor profile, ownership concentration, and institutional ownership are not significant. It is therefore recommended that firm should seek an optimal mix of managerial and non-managerial ownership to guarantee compliance. |
