Tax Audit and Tax Compliance in Nigeria
Dr. O. Eiya1; Felix O. Alade1 & David O. Adu2
1Department of Accounting, University of Benin, Benin City
Principal Manager, Central Bank of Nigeria
Email: felixaladeo@gmail.com
Abstract
The study focused on tax audit and tax compliance, so as to be able to determine how tax compliance is influenced by tax audit. The population was a hundred persons comprised of staff forty staff of the Edo State Federal Inland Revenue Service (FIRS), forty civil servants and twenty private practitioners. Sample size was determined using the Yamane (1967) formula. Data was gathered by means of questionnaire distributed randomly. The data gathered were analyzed using the simple regression analysis. The dependent variable being tax compliance and the explanatory variable is tax audit. The research revealed a weak but positively significant relationship between tax audit and tax compliance. It is thus recommended that tax audit should be intensified alongside working on other factors that may help voluntary compliance. Key words; Tax, Compliance, Audit, Evasion, Avoidance
