Do Board Size and Board Financial Expertise Influence Tax Aggressiveness in Listed Oil and Gas Companies?

Tax aggressiveness involves the strategies used either by individuals and corporations to minimize tax liabilities through legal (tax avoidance) or illegal (tax evasion) means. Tax aggressiveness strategies often push the boundaries of legality and ethics. This study examined the influence of board size and board expertise on tax aggressiveness among Oil and Gas firms in Nigeria for 10-year period from 2015-2024. The population comprise of 7 listed oil and gas companies which also form the sample for the study Longitudinal research design was adopted Result show that a positive and significant association exists between board size and tax aggressiveness. Finally, an inverse relationship prevails between board expertise tax aggressiveness. The study therefore, recommends the shareholders of listed oil and gas companies should ensure that directors with financial expertise are appointed as members of the board of directors as this will help to reduce the practice of tax aggressiveness and avoid any future litigations with regards to taxation.