Relevance of Tax Audit and Tax Investigation in Nigeria

16 Pages Posted: 5 Feb 2017

See all articles by Prof. Godwin Emmanuel Oyedokun

Prof. Godwin Emmanuel Oyedokun

Lead City University Ibadan Nigeria ; OGE Professional Services Ltd; Nasarawa State University, Keffi

Date Written: December 27, 2016

Abstract

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

Oyedokun, Godwin Emmanuel, Relevance of Tax Audit and Tax Investigation in Nigeria (December 27, 2016). Available at SSRN: https://ssrn.com/abstract=2910322 or http://dx.doi.org/10.2139/ssrn.2910322

Godwin Emmanuel Oyedokun (Contact Author)

Lead City University Ibadan Nigeria ( email )

Ibadan
Nigeria
+2348033737184 (Phone)

HOME PAGE: http://www.oyedokungodwin.com

OGE Professional Services Ltd ( email )

2nd Floor, Back Wing, 28, Adeyemi Street, Off LUT
Mushin, Lagos
Nigeria

Nasarawa State University, Keffi ( email )

Department of Accounting
Faculty of Administration
Keffi, Nasarawa 234
Nigeria
+23480833737184 (Phone)

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