Title: Effect of Corporate Governance on Tax Compliance of Manufacturing Firms in Nigeria
Authors: Ashibogwu Nze Kingsley
Volume: 10
Issue: 8
Pages: 25-31
Publication Date: 2026/08/28
Abstract:
The research analysed the influence of corporate governance on tax compliance across publicly traded industrial companies in Nigeria from 2015 to 2024. The research examined tax compliance as a variable influenced by board independence, gender diversity, frequency of board meetings, and board size. The study utilised a fixed effect model for panel data regression, revealing that board independence, frequency of board meetings, board size, and gender diversity within the board positively and significantly influenced tax compliance over the reviewed period. Accordingly, it is recommended that highest level of standard is needed from corporate governance through granting of greater board independence, increase in numbers of board meetings, larger numbers of female directors in the board as well as larger board size.