Conference Paper

CORPORATE GOVERNANCE STRUCTURE AND TAX EVASION OF LISTED MANUFACTURING COMPANIES IN NIGERIA

Abstract The study examines how corporate governance practices affect Nigerian listed manufacturing businesses' tax evasion and avoidance. The annual reports of the twenty-three sampled companies from 2014 to 2023 served as a secondary source of data for the study. Regression, correlation, and descriptive statistics were used to examine the obtained data. The study discovered that while board gender has a major influence on tax avoidance and evasion of listed manufacturing companies in Nigeria, corporate governance structure (board knowledge and experience, CEO salary, and ethical culture) had a negligible effect. Thus, the study comes to the conclusion that higher effective tax rates are linked to a board that is more gender-balanced and varied. Among other things, the research suggests that regulations be put in place to promote gender diversity on the boards of directors of Nigerian manufacturing companies that are listed. Key Words: Corporate Governance Structure, Manufacturing companies, Tax Avoidance, Tax Evasion, Board.