TAX AUDIT AND TAXPAYERS’ COMPLIANCE IN SOUTHWEST NIGERIA

Adebola Daniel Kolawole, Olufemi Adebola Owolabi

doi:10.17762/pae.v58i2.3994

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Published: Mar 10, 2021

DOI: https://doi.org/10.17762/pae.v58i2.3994

Adebola Daniel Kolawole, Olufemi Adebola Owolabi

Abstract

This study examines the effect of tax audit on taxpayers’ compliance in Southwest Nigeria. The study employs a survey research design. Structured questionnaire were administered to elicit information from 190 randomly selected respondents. Data obtained were analysed using descriptive and inferential statistics. Findings from the study reveals that the effect of tax audit on taxpayers' compliance in Southwest Nigeria is statistically significant. Thus, the study recommends that activities regarding tax audit in the Southwest region of Nigeria should be improved to further reduce tax evasion and significantly improve voluntary compliance with tax laws and regulations that would result to increased revenue. Tax evaders caught through tax audit should face the full wrought of the law to serve as deterrence for prospective evaders.

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Vol. 58 No. 2 (2021): Volume 58 No. 2 (2021)

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