TAX AUDIT AND INVESTIGATION AND TAX COMPLIANCE: PERCEPTION OF TAX PAYERS IN BENIN CITY
 /  TAX AUDIT AND INVESTIGATION AND TAX COMPLIANCE: PERCEPTION OF TAX PAYERS IN BENIN CITY

TAX AUDIT AND INVESTIGATION AND TAX COMPLIANCE: PERCEPTION OF TAX PAYERS IN BENIN CITY


Dr. A. S. Anichebe, Evbota Cephas.I. B.Sc; M.Sc, Osemwegie O. Joy
ABSTRACT
This study was carried out with the aim to examine tax audit and investigation and tax compliance – perception of tax payers in Benin City. The instrument used for the purpose of this research was primary source. The researcher administered a total of one hundred (100) questionnaires to respondents, out of which ninety-seven (97) was retrieved and was used for the presentation and analyses. The hypotheses were tested using Ordinary Least Square (OLS) regression technique. The findings from analysis revealed among other things that there is a significant relationship between tax audit/investigation, the use of fine/penalties, tax education and tax compliance. In line with the findings, we recommend that tax auditing and investigation should be carried out more often and as thoroughly as possible so as to bring down the rate evasion and avoidance of tax to the minimum.

Journal Article
PDF, 137.2 KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
N/A
Tax Audit/Investigation, Use of Fines, Penalties, Tax Education and Tax Compliance
Christian Bassey
17th April, 2018
17th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/EVBOTA-CEPHAS-PERCEPTION-OF-TAX-PAYERS-IN-BENIN-CITY.docx


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