Effect Of Corporate Governance Mechanisms On Tax Avoidance In Deposit Money Banks In Nigeria

The issue of corporate tax avoidance hasreceived vast empirical examination in Western academe. This vast examination has however not been echoed in respect of research interest ontax avoidance in corporate entities in Nigeria.This study therefore sought to provide empirical evidence on whether internal corporate governance mechanisms such as board size, board independence,board ownership,high ownershipconcentrationas well as interactions between high ownership concentration with board size and independence are significantly associated with corporate tax avoidance in deposit money banks (DMBs)…