[01] Yunana Titus Wuyah, Department of Economics and Management Science, Faculty of Social Sciences, Nigeria Police Academy, Wudil-Kano, Nigeria. [02] Yunana Yakubu Aku, Department of Political Economy, Faculty of Social Sciences, Nasarawa State University, Keffi, Nigeria. [03] Muhammad Dahiru Ahmad, Department of Economics and Management Science, Faculty of Social Sciences, Nigeria Police Academy, Wudil-Kano, Nigeria.

This study examines the impact of tax audit and investigations on value added tax (VAT) generation by the federal Inland Revenue service in Kaduna State. The aim is to determine if tax audit and investigations can actually increase value added tax generation and if it can also reduce tax evasion. Data were collected through structured questionnaire administered to ninety staff of the Federal Inland Revenue Service in Kaduna State. Simple descriptive statistics with the use of percentages and graphs were used in analysing the data, Pearson Correlation Coefficient using SPSS output data was also used in testing the hypothesis of the study. The findings revealed that Tax audit and investigations can increase value added tax generation in Kaduna state and can also reduce VAT evasion. It was recommended proper, frequent and thorough Tax auditing and investigation so as to increase value added tax and also bring down the rate of VAT evasion.

Tax Audit, Investigation, Value Added Tax, Revenue Generation, Pearson’s Correlation

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