The role of forensic accounting in reducing corporate tax evasion in Nigeria: A case study of Dangote Group.
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Background of the Study
Corporate tax evasion continues to be a serious issue in Nigeria, particularly in large corporations like Dangote Group, which operates in multiple industries, including manufacturing and construction (Oluwaseun & Olanrewaju, 2025). Despite the Nigerian government's efforts to reduce tax evasion, the complexity of the tax system and the scale of operations in large corporations present significant challenges in ensuring full compliance. Corporate tax evasion not only deprives the government of valuable revenue but also creates an uneven playing field for smaller businesses that adhere to tax regulations (Ajayi & Emeka, 2023).
Forensic accounting has emerged as an effective tool for detecting and preventing corporate tax evasion. Through techniques such as transaction tracing, data analysis, and financial audits, forensic accountants can identify discrepancies in tax reporting and uncover fraudulent activities (Eze & Okafor, 2025). By applying forensic accounting in large corporations like Dangote Group, the likelihood of detecting tax evasion can be significantly improved, ensuring that such companies contribute their fair share to the Nigerian economy.
This study aims to evaluate the role of forensic accounting in reducing corporate tax evasion in Dangote Group. By focusing on how forensic accounting can be applied to detect fraudulent tax reporting and promote compliance, this research will provide insights into how large corporations can enhance their tax practices.
Statement of the Problem
Corporate tax evasion remains a persistent issue in Nigeria, with large companies like Dangote Group often at the center of these practices. Despite the Nigerian government’s efforts to curb tax evasion, the scale and complexity of business operations make it difficult to detect fraudulent tax reporting effectively (Oluwaseun & Olanrewaju, 2025). Forensic accounting is a powerful tool that can help reduce tax evasion by detecting irregularities in financial transactions and ensuring accurate reporting. However, its application in reducing tax evasion in Nigerian corporations, particularly in Dangote Group, is not fully understood.
This research seeks to evaluate the effectiveness of forensic accounting in reducing corporate tax evasion in Nigeria, with a specific focus on Dangote Group. By examining the techniques used and challenges faced, this study will provide insights into how forensic accounting can be better applied in Nigerian corporations to improve tax compliance.
Objectives of the Study
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To evaluate the role of forensic accounting in reducing corporate tax evasion in Dangote Group.
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To assess the effectiveness of forensic accounting techniques in detecting tax evasion in Dangote Group.
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To identify challenges faced by Dangote Group in applying forensic accounting to reduce tax evasion.
Research Questions
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How does forensic accounting contribute to reducing corporate tax evasion in Dangote Group?
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How effective are forensic accounting techniques in detecting corporate tax evasion in Dangote Group?
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What challenges does Dangote Group face in applying forensic accounting to reduce tax evasion?
Research Hypotheses
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Forensic accounting significantly reduces corporate tax evasion in Dangote Group.
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Forensic accounting techniques effectively detect corporate tax evasion in Dangote Group.
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Dangote Group faces significant challenges in applying forensic accounting to reduce tax evasion.
Scope and Limitations of the Study
The study focuses on evaluating the role of forensic accounting in reducing corporate tax evasion in Dangote Group. It will examine the forensic techniques used and their effectiveness in detecting tax evasion. Limitations include challenges in accessing detailed financial data from Dangote Group, reluctance to disclose instances of tax evasion, and time constraints that may affect the evaluation of long-term impacts.
Definitions of Terms
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Forensic Accounting: The use of specialized accounting techniques to investigate financial discrepancies, fraud, and tax evasion.
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Corporate Tax Evasion: The illegal act of deliberately underreporting income or overstating expenses to reduce tax liabilities.
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Dangote Group: A large Nigerian multinational corporation involved in various industries, including manufacturing, construction, and oil refining.
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Tax Compliance: The adherence to legal tax obligations, including accurate reporting and payment of taxes owed.
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