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The study examined the influence of firm attributes on tax aggressiveness of publicly quoted Commercial Banks in Nigeria and South Africa, using firm size and firm age as a proxy of firm attribute. The study employed the longitudinal research design in a cross-country comparative analysis approach. The sample size consist of an equal sample of the 13 listed Commercial Banks firms quoted on the Nigerian Stock Exchange and 13 local Commercial Banks listed on the Johannesburg Stock Exchange, South Africa. Secondary data was used for the study as extracted from the annual reports and financial statements of the selected banks for a nine-year period of 2012-2020. The panel data were analysed using descriptive statistic, correlation and panel data regression technique which was dually estimated to capture the samples of both countries. The outcome of the Nigerian model showed that while firm age, has significant positive relationships with tax aggressiveness, firm size asserted significant negative impacts on tax aggressiveness. The outcome of the South Africa model showed that firm age has significant negative relation with tax aggressiveness, while firm size has significant positive relationships with tax aggressiveness. The study recommends, Based on the result that large banks were significantly less tax aggressive in Nigeria and highly tax aggressive in South Africa, the regulatory bodies and tax authorities of both countries should beam their searchlight on the tax saving strategies of all companies, irrespective of size, with a view to discouraging aggressive tax avoidance schemes.

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