Paper Contents
Abstract
As a result of tax evasion and non-remittance, the government experiences significant income leaks. On ways to boost government revenue through efficient tax audit and remittance, numerous studies have been undertaken. The Ogun State Internal Revenue Service's tax audit and investigation's effects on revenue production were evaluated in this study (EIRS). The personnel of EIRS, Nigeria, was given a well-structured questionnaire to complete, and responses were gathered. 126 of the administered 150 questionnaires could be located. To test the study's hypotheses, the Ordered Logistic Regression method was used. According to the findings, Field Audit had a negligible impact on income collection in the Ogun State Internal Revenue Service, however Desk Audit and Back Duty Audit had a considerable impact on it. Among other recommendations made by the research, tax audits of taxpayers should be conducted periodically to make sure that tax rules and regulations are being followed.
Copyright
Copyright © 2023 Tunde, Olutokunbo OBAFEMI . This is an open access article distributed under the Creative Commons Attribution License.
