The Effect of Tax Audit on Productivity of Internal Revenue Service: Cross River State Experience

Abstract

This paper focused on the effect of tax audit on productivity of Cross River State Board of Internal revenue service. The result of the study showed that tax audit strategies have direct insignificant relationship with productivity. However, tax audit is employed by the relevant tax authority (RTA) to achieve target revenue and also reduces the problem of tax evasion and avoidance. The study further revealed that tax payers do not usually cooperate with tax audit personnel during audit. That the relevant tax authority should put policies in place that would enable tax payers to cooperate with tax audit personnel during audit exercise.

Keywords: Audit Quality, IRS, Productivity, Tax


Article Review Status: Published

Pages: 1-11 (Download PDF)

Creative Commons Licence
This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License