THE ROLES OF TAX AUTHORITY IN TAX COMPLIANCE

ABSTRACT

This study endeavored to establish the effects of the role of tax authority in tax compliance.  The specific objectives of the study were to: Determine the impact of tax law enforcement by tax authority in a tax compliance, determine the impact of taxpayers’ education in Tax compliance and determine the impact of technological advancement by tax authority in Tax compliance. The Deterrent theory and regulatory theory were adopted for this study. Revenue data between 2012 to 2023 was used in this study. The ex–post facto research design was employed while secondary data were obtained from the tax reports of the Federal Inland Revenue Service. This study finds out that the roles of tax authority in tax compliance have an effect in generating revenue and also identify loopholes for tax evasion, tax avoidance and fraud. The study states a series of roles of tax authority in tax compliance, solutions to some causes of tax evasion and avoidance, including causes of compliance monitoring, tax reform aimed at simplifying the tax system, improving tax compliance and enhancing transparency.