Journal • CITN Journal

Editorial Board

Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Mary-Fidelis Chidoziem Abiahu

Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu

Nasarawa State University, Keffi Nasarawa State Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University, Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Volume 24, Issue 1

Description

TAX AUDIT AND COMPANIES INCOME TAX COMPLIANCE IN NIGERIA: THE MODERATING ROLE OF TAX OFFICERS’ EXPERTISE

Authors

OVIE Ogidiaka, AGBI Eniola Samuel, MOHAMMED Ahmed Nma, MUSTAPHA Lateef Olumide and ABDULSALAM Abdulfatah Latifat

Abstract

Low tax revenue generation is still a major problem confronting Nigeria and the government has introduced several measures, such as tax audit, to confirm the accuracy of the self-assessments. This study examined the effect of tax audit on companies’ income tax compliance in Nigeria and the moderating role of tax officers’ expertise. The population consists of 304 staff in the tax audit department in the Federal Capital Territory, Nigeria. The Taro Yamane formula was used to determine a sample size of 173. A structured questionnaire was used to gather primary data from respondents. Findings show that desk audit, field audit, and back duty audit have a positive and significant effect on companies’ income tax compliance. When tax officers’ expertise moderated the effect, the result shows that desk audit, field audit and back duty audit significantly moderate the effect of companies’ income tax compliance in Nigeria. The study therefore recommended that FIRS should continue to prioritize desk audit due to its significant positive effect on companies’ income tax compliance by investing in data analytical tools that would further enhance their effectiveness. Secondly, to further enhance the effectiveness of field audit, FIRS can use data analytics and artificial intelligence (AI) to identify high-risk taxpayers to detect non-compliance trends.

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