Editorial Board


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





Peter Okoeguale IBADIN and Embele KEMEBRADIKEMOR


Tax fraud is a longstanding problem that has affected the government's ability to mobilise revenue needed to enhance growth and development. Billions of naira have been reported lost to tax fraud and mitigating this menace has become a high point of call to various tax authorities. Prior researchers have alluded that strategies to deterring tax fraud should be built on factors that influence taxpayers' noncompliant attitudes. On this premise, this study sets out the broad objective of examining the various causal factors of tax fraud in Nigeria. The study adopted the desk research design which involves a review of periodicals on tax fraud in Nigeria, journal articles on the subject of tax fraud, corporate reports and other related documents that address the vexed issue of tax fraud. The study revealed some factors against tax fraud; and these revolve around tax rate, income level, poor tax administration, corruption, low tax penalty, perceived use of tax revenue, tax fairness, and the level of tax payer's education. Each of these factors was found to impinge on tax fraud either separately or through a contribution of a number of factors to the flux of tax fraud in Nigeria. Further, though these factors contribute to the debacle of tax fraud as observed in the literature, they, however, present themselves as factors whose effect in tax fraud are felt in various degrees. In the light of the foregoing, it is suggested that clearly defined strategies and tax policies be required in terms of clear-cut incentives and tax cuts to reduce the burden of tax and to eliminate opportunities that facilitate tax fraud.