The current research examines the influence of corporate board strength on corporate tax behaviors of companies listed in Nigeria Exchange Limited. Using a panel corrected standard error regression to correct for auto/serial correlation and evade the effect of cross-sectional dependency on the data of 468 firm year observations. The results of Model I (BTD) reveal that corporate board through board ownership increases the possibilities of firm’s tax planning activities which result in minimum tax liabilities whilst Board size (BS) and Board Diversity (BD) reduces the tax planning activities. The outcome of CETR indicates that both BS and diversity enhance the level of tax planning activities. Thus, findings from this paper imply that corporate board strength through high board share ownership could enhance the level of tax planning and reduce tax liabilities using BTD model. While board size and diversity are more effective using CETR model. The conclusion of this paper will provide insight to companies, policymakers, investors, and shareholders to note the role of corporate board strength in minimizing tax liabilities within the quantum of Nigerian legal system. The findings will also help the firms to know that the role of board strength varies across the two streams of BTD or CETR.