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Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria

Tax evasion has always being a bane to any tax system and there are diverse arguments on tax audit and investigation as a curb to this anathema.Based on this, the study examined the application of tax audit and investigation on tax evasion control in Nigeria.It specifically investigated the impact of desk audit-DEKAUD, field audit-FIAUD, back duty audit-BAKAUD and tax investigation-TAXINV on tax evasion control in Nigeria.Relevant data was sourced fromthe administration of questionnaire and response from it analyzed with ordered logistic regression and Spearman's rho measure of association.It …

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Journal of Accounting Finance and Auditing Studies
Date	2018-03-31
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56578/jafas040105
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W2801869094`

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Application of Tax Audit and Investigation on Tax Evasion Control in Nigeria. OpenAlex research, 2018. Vero Archive, record openalex:W2801869094.