Relevance of Tax Audit and Tax Investigation in Nigeria
16 Pages Posted: 5 Feb 2017
Date Written: December 27, 2016
Compliance attitude of tax payers in Nigeria is not encouraging the relevant tax authorities. The reasons for non-compliance usually premised on tax injustice in Nigeria. An obligation to pay taxes is a constitutional issue and it is without a return for benefit or direct returns from the government. This study aimed at investigating the relevant of tax audit and tax investigation in revenue generation in Nigeria. Contents analysis was employed in discussion and concluding this study. The place of tax audit and tax investigation in tax revenue generation in Nigeria cannot be underestimated. The skills involve is a must learnt for the relevant staff of tax authorities.
Keywords: Taxation, Tax Audit, Tax Investigation, Back Duty, Tax Revenue
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation