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Retrospective Tax Enforcement and Perceived Revenue-Generation Effectiveness of Back-Duty Audits in Southwest Nigeria

This study isolates the role of back-duty audit as a retrospective enforcement mechanism for revenue recovery in Southwest Nigeria. It draws on a 2025 survey of 374 employees of federal and state revenue authorities across Lagos, Ogun, Ondo, Osun, Oyo and Ekiti States. Still, it develops a scope distinct from broader tax-audit analyses by focusing on historical non-compliance, random and regular retrospective assessment, and the recovery implications of deeper audit intensity. Item-level descriptive statistics show the strongest support for organising random back-duty assessments (mean = 3.232…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	International Journal of Research and Innovation in Social Science
Date	2026-01-01
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/10.47772/ijriss.2026.100800498
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7212180668`

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Retrospective Tax Enforcement and Perceived Revenue-Generation Effectiveness of Back-Duty Audits in Southwest Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7212180668.