Lack of consensus on the multifaceted concept of tax avoidance has caused us to witness a plethora of proxies that have been developed to measure and capture tax avoidance for the sake of empirical analysis. Therefore, this study contributes to the literature on tax avoidance as it seeks to find out the similarity or differences between tax avoidance measures with specific emphasis on effective tax rate based measures. Conducting the ANOVA and the Games Howell multiple comparison tests on a sample of 673
unbalanced firm-year observations of Nigerian companies, the study found that there is a significant difference between the examined measures while the Games Howell test further showed that the H & S measure differs significantly from the ETR based measures. Researchers are hereby advised to consider their research objectives before
deciding on the measure of tax avoidance to use in their study.