Tijjani, A.U. 2025. Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 to 2023: Evidence from Panel Regression Analysis. UMYU Journal of Accounting and Finance Research. 8, 1 (Jun. 2025), 138–156. DOI:https://doi.org/10.61143/umyu-jafr.8(1)2025.010.