International records / OpenAlex research

Tax Audit and Investigation: Issues on Corporate Tax Compliance, In Kogi state-Nigeria

The study assessed the tax audit and investigation on corporate tax compliance in Kogi State as a case study. The specific objectives of the study were to examines the effect of tax audit intensity on corporate compliance in Kogi state, Nigeria and to Assess the impact of tax investigation effectiveness on corporate tax compliance. The study adopts a survey research design, using primary data collected through structured questionnaires targeting corporate tax units in Kogi State Alongside Secondary data from the Kogi State Internal Revenue Service (KIRS). The dependent variable is corporate ta…