Roles Of Tax Authority In The Prevention And Detection Of Tax Fraud In Nigeria

CASE STUDY OF OYO STATE BOARD OF INTERNAL REVENUE SERVICE AND SELECTED SMALL TAX PAYERS IN IBADAN) CHAPTER ONE INTRODUCTION 1.0. BACKGROUND TO THE STUDY Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has been in existence even before the coming of the colonial men or the British. Taxation can be defined as the system of imposing a compulsory levy on all income, goods, services and properties of individuals, partnership, trustees, executorships and companies by the government (Samuel and Simon, 2011;Yunusa, 2003). Income tax is one of the major sources of r…