Description
Abstract
The primary purpose of this study is to examine the role of the tax authority in the prevention and detection of tax fraud in Nigeria. It focuses mainly on taxpayers in Warri. The project made use of primary data and secondary data. Primary data was generated through the administration of 133 questionnaires and all the questionnaires were returned. Secondary data was collected from journals and records. Responses from the questionnaires were classified accordingly. Frequency and contingency tables were constructed. The study reveals that there is a relationship between effective, efficient tax management and tax fraud. The significance of the study is that the outcome of the research will serve as a useful guideline to tax administrators, the government and also to taxpayers, financial analysts, auditors and company executives who pay taxes.
Marta –