Effect of Tax Audit on Revenue Generation in Nigeria: Empirical Evidence from Kogi State Internal Revenue Services (KSIRS).

Ezeigbo; Ifeanyi Cornelius

doi:10.56201/jafm.vol.12.no9.2026.p412.426

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Effect of Tax Audit on Revenue Generation in Nigeria: Empirical Evidence from Kogi State Internal Revenue Services (KSIRS).

Ezeigbo, Ifeanyi Cornelius

Abstract

The most profitable strategy of increasing tax revenue generation in Nigeria is through tax audit. To collect enough income from taxes, the important tax agencies need to intensify tax audits. This paper evaluates tax audits management and revenue generation from the perspective of Kogi State Internal Revenue Services . The study adopted survey research design. The population of the study is the five hundred and twelve (512) staff of KSIRS; a Judgmental sampling method was adopted to select two-hundred and six (206) management staff that are presumed to be knowledgeable and have the required information for the study. Both primary sources of data collection through a well-structured questionnaire and secondary data from the records of the Kogi State Internal Revenue Services were adopted for the study. Frequencies and percentages were used to analysis the section A of the questionnaire and each item in the other section to review the raw data collected, while crobach’s alpha was adopted to check the reliability of the instrument used; simple regression analysis were used to test the hypothesis of the study. Findings revealed that tax audits have a positive (0.380) and significant (0.00) effect on the revenue generation of Kogi State Internal Revenue Services, the p value (0.00) is less than 0.05 level of significance with a coefficient of 0.38. This shows that tax audit can increase the tax revenue generation of Kogi State Internal Revenue Services by approximately 38%. The paper therefore recommends that Kogi State internal revenue Services should strengthen and modernize tax audit capacity by adopting risk-based audit selection, invest in ICT and data analytics, train auditors on forensic techniques and taxpayer treatment to improve effectiveness and reduce disputes. Keyword: Tax Audits Management, Revenue Generation, Risk-Base Audit, Data Analytics, Forensic Techniques.

References

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Effect of Tax Audit on Revenue Generation in Nigeria: Empirical Evidence from Kogi State Internal Revenue Services (KSIRS).

Abstract

References

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