TAX AUTHORITY EFFORT IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA

Authors: Ogiriki Tonye (Ph.D.) & Ayodeji Temitope

ABSTRACT

The main purpose of this study is to see how Nigerian tax officials prevent and detect tax fraud. The tax authorities of Bayelsa state are the principal focus of this study. The information for the project came from both primary and secondary sources. 133 questionnaires were circulated to obtain primary data, and all of the returned surveys were received. Secondary data for this study was gathered from journals and other papers. This is how questionnaire responses were categorized. Frequency and contingency tables were created. Tax fraud is connected to inefficient and unproductive tax management, according to the conclusions of this study. The conclusions of this inquiry will help tax administrators, government officials, taxpayers, financial analysts, and auditors who pay taxes.

Keywords: Tax, Tax fraud, Tax authority, Financial analyst, Tax Management, and Tax Payers.

REFERENCE

  • Allingham, M.G. & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-38
  • Alm, J., Jackson, B. & McKee, M. (1992). Institutional uncertainty and taxpayer compliance. American Economic Review, 82(4),1018-26.
  • Andreoni, J, Erard, B., & Feinstein, J. (1998). Tax compliance. Journal of Economic Literature, 36, 818-60.
  • Beck, P.J., Davis, J. S., & Jung, Woon-Oh. (1991). Experimental evidence on taxpayer reporting under uncertainty. Accounting Review, 66(3), 535-58.
  • Becker, W., Buchner, H. J., & Sleeking, S. (1987). The impact of public transfer expenditures on tax evasion. An experimental approach. Journal of Public Economic, 34(2), 243-52.
  • Bergman, M. (1998). Criminal law and tax compliance in Argentina: Testing the limits of deterrence. International Journal of the Sociology of Law, 26, 55-74.
  • Beron, K.L., Tauchen, H.V., & Witte, A.D. (1988). A structural equation model for tax compliance and auditing, NBER working paper no 2556, National Bureau of Economic Research. April. Retrieved 23 October 2008, from http://www.nber.org/papers/w2556
  • Bryman, A., & Bell, E. (2003). Business Research Methods. Oxford: Oxford University Press.
  • Butler , C. (1993). Self assessment: the way forward, Tax Nasional, June, 2-3.
  • Dubin, J.A. (2004). Criminal investigation enforcement activities and taxpayer non-compliance. Paper presented at 2004 IRS Research Conference, Washington, June, 1-45.
  • Evans, C., Carlon, S., & Massey, D. (2005). Record keeping practices and tax compliance of SMEs. eJournal of Tax Research, 3(2) ,288-334.
  • Gordon, J. (1990). Evading taxes by selling for cash. Oxford Economic Papers, 42(1), 244-255.
  • Hasseldine, J., & Hite, P. (2003). Framing, gender and tax compliance. Journal of Economic Psychology, 24 (4), 517-533.
  • Jackson, B., & Jaouen, P. (1989). Influencing taxpayer compliance through sanction threat or appeals to conscience. Advances in Taxation, 2, 131-47.
  • Lewis, A. (1982). The Psychology of Taxation. Oxford: Martin Robertson.
  • Marrelli, M. (1984). On indirect tax evasion. Journal of Public Economics, 25, 181-96.
  • Marrelli, M., & Martina, R. (1988). Tax evasion and strategic behaviour of the firms. Journal of Public Economics, 37, 55-69.
  • Palil, M. R. & Mustapha, A. F. (2011) Tax audit and tax compliance in Asia: A case study of Malaysia. European Journal of Social Sciences – Volume 24, Number 1, 7-32
  • Riahi-Belkaoui, A. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13, 135-143.
  • Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence and extensions. Journal of International Accounting, Auditing and Taxation, 17(2), 67-78.
  • Roberts, L.H., Hite, P.A., & Bradley, C.F. (1994). Understanding attitudes toward progressive taxation. Public Opinion Quarterly, 58, 165-190. Shanmugam, S. (2003). Managing self-assessment – an appraisal, Tax Nasional, 1st Quarter, 30-32