Effect of Tax Audit and Investigations Strategies on Tax Deductions at Source/Advance Tax Payment Method in Nigeria (A Study of South East Geographical Zone)

Abstract

The study examines the effect of tax audit and investigations strategies on tax deductions at source/ advance tax payment in Nigeria, which is the main objective of the study. Descriptive survey research design was adopted in obtaining data based on the opinion ofrespondentsfrom the Federal Inland Revenue service (FIRS) in Nigeria. The population of the study is 350 staff of FIRS selected from five states in south eastern Nigeria (70 per state), who were administered with a questionnaire. The study made use of convenience sampling technique out of which 250 questionnaires filled by the staff was adopted as the study sample size. The study employed descriptive statisticssuch as percentages and frequencies and the use of linearregression method. The study findings reveal that tax audit and investigations elements have a significant effect on tax deductible at source/ advance tax payment except access to information from other countries revenue authorities which has no significant effect on tax deductible at source/ advance tax payment.