ABSTRACT
The increase in tax evasion and actual tax revenue collected but not fully remitted to the government necessitated this study on tax audit. This study explores the effect of tax audit and investigation on revenue generation in Nigeria. The population of the study consists of the staff of the Federal Inland Revenue Service, Lagos State. The study employed the survey descriptive research design. A total of 230 responses were validated from the survey. The questionnaire was used to generate the data. The hypotheses were tested using Chi-Square and Pearson correlation statistical tool, SPSS v.23. Finding revealed that tax audit and investigation has significant effects on revenue generation in Federal Inland Revenue Service and there is a significant relationship between the increase in the revenue base of the government and tax audit and investigations in Nigeria. More also, the results show that tax audit and investigation aid resolving of the problem of tax evasion in Nigeria and there are positive effects of Computer Aided Audit Tools (CAAT) on Revenue generation in FIRS. The study recommends that there is a need for tax audit department autonomy to be able to carry-out their responsibility effectively as specified in Federal Inland Revenue Service Establishment Act 2007. Also, Tax audit should be carried out on a routine basis to prevent tax evasion and extreme tax avoidance by the tax payers.
Abstract: THE IMPACT OF FINANCIAL LEVERAGE ON EMPLOYEE MOTIVATION
Objective: This stud...
ABSTRACT
The purpose of this study was to assess the availability and implementation of safety precautions in day-care centers in Gombe S...
ABSTRACT
This study evaluated some pharmacognostic standards and anti-inflammatory activity of the leaves of Allophylus africanus Beauv (...
ABSTRACT: The impact of early childhood education on language skills is vi...
ABSTRACT
The study assessed the effects of resistance training on selected biomotor abilities of male football players in Federal College...
ABSTRACT
This study was carried out on examine the role of church in ensuring peace and harmony in the society usi...
Background Of The Study
Infections and diseases is one of the most important problems in any work place...
Abstract
The study investigated the problems of examination malpractice in higher institutions and how to solve them. Th...
Abstract: This research aims to explore the transformative impact of educational technology in enhancin...
Background of the study
Education is a beacon that illuminates the path that humanity should take in order to reach its...