Challenges of Tax Auditors and Investigators in Abia State, Nigeria

The intention to undertake this study was to analyze the challenges of tax auditors and investigators in Abia State , Nigeria. The researcher conducted this academic work by using a scaled questionnaire. He took a sample of forty respondents with a population of 400 people that was based on judgmental sampling technique which comprised of chartered accountants, tax consultants and tax officials in public and private sectors in Umuahia, Abia State. The collected data was analyzed qualitatively. Whereupon, the study concludes that the following are the challenges faced by tax auditors and investigators ; poor record keeping by tax payers, lack of cooperation by taxpayers and agents , lack of technical manpower, bribery and corruption, obsolete tax laws, low funding of the tax authority, lack of data base etc. The study recommends modernization and automation of tax system, recruitment of qualified professionals who are well versed in tax and accounting among others