Aggressive accounting is carried out with an objective of making the company appear to be financially stronger or weaker depending on the management's aspirations. This practice is considered professionally unethical in Nigeria even though in some countries it's permitted by law. Thus, the study is set out to examine tax avoidance and evasion as factors influencing aggressive accounting practice in Nigeria. The researcher collected and analyzed data from respondent at Federal Inland Revenue Service, state tax authorities in the south eastern zone and professional accountants working for various companies in Nigeria. The propositions made were tested using descriptive statistical method. The results of the study established that tax avoidance and evasion is indeed one of the major factors contributing to practice of aggressive accounting among companies in Nigeria. Evidence also reviews a positive relationship between the Nigerian tax administration and aggressive accounting. Based on the above, it was recommended that among others that professional bodies should make laws which reduce the chances of alternative accounting methods