Imperatives of Tax Audit and Investigation

This book provides a detailed understanding of tax audit and investigation as well as determining how tax audit and investigation reinforce the proper administration of taxation on organizations and persons in Nigeria. The purpose of this work therefore, is to consider the concept of tax audit, tax investigation and statutory audit; legal framework and basis of tax audit and investigation; tax audit evidence, testing and guidelines; tax audit planning, strategy, program and tax audit risk; tax avoidance and evasion; interview and interrogation as well as the Voluntary Assets and Income Declaration Scheme (VAIDS) and Voluntary Offshore Assets Regularisation Scheme (VOARS).
This book will provide immense benefits to students in higher institutions (Universities, Polytechnics, Monotechnics and Colleges of Educations) across the country as well as those who are writing various professional examinations such as ANAN, CITN and ICAN.