文章基本信息

标题：Effects of Tax Audit on Tax Compliance and Remittance of Tax Revenue in Ekiti State
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作者：Clement Olatunji Olaoye ; Ayodele Temitope Ekundayo
期刊名称：Open Journal of Accounting
印刷版ISSN：2169-3404
电子版ISSN：2169-3412
出版年度：2019
卷号：08
期号：01
页码：1-17
DOI：10.4236/ojacct.2019.81001
出版社：Scientific Research Publishing
摘要：Low tax compliance and remittance limit the capacity of government to raise revenue for developmental purposes because the higher the revenue, the more likely government will put in place developmental plans for the enhancement of the living standard of the people. Based on this, the study examined the effects of tax audit on tax compliance and remittance of tax revenue in Ekiti State. It specifically investigated the effect of desk audit, field audit, back duty audit and registration audit on tax compliance and remittance of tax revenue in Ekiti State. A close-ended questionnaire was used to gather the needed data and an analysis was carried out through correlation matrix and multiple regression. It was discovered that desk audit, field audit, back duty audit and registration audit had a positive significant effect on tax compliance and remittance in Ekiti State with the p-value of 0.001, 0.000, 0.000 and 0.000 respectively. Worthy of note was that field audit was the most significant predictor out of all the predictor variables. It was concluded that tax audit could engender tax compliance and remittance in Ekiti State. It was therefore recommended that Ekiti State government should intensify tax audit through the employment of more competent staffs and intermittent training in order to cause increase in tax compliance level in the State. Also, Audited files that reveal criminal act should not be taken slightly. Tax evaders and avoiders should be seriously dealt with so as to deter others from plodding the same criminal path.
关键词：Tax;Tax Audit;Tax Compliance and Remittance