FORENSIC ACCOUNTING TECHNIQUES AND TAX FRAUD IN NIGERIA

ABSTRACT Tax fraud has remained a persistent threat to national revenue generation, particularly in developing countries like Nigeria. Despite various government efforts such as the introduction of Tax Identification Numbers (TIN), biometric systems, and stricter monitoring, tax leakages continue to weaken fiscal performance. This study investigates the role of forensic accounting techniques in tax fraud in Nigeria. The research stems from the increasing financial misconduct in both the formal and informal sectors, which not only undermines national development but also calls into question the effectiveness of traditional accounting and internal control mechanisms. The study adopted a descriptive survey design. Primary data was collected through structured questionnaires administered to forensic accountants, fraud examiners, and tax professionals. A simple random sampling method was employed, 200 respondents was our sample size to ensure fair representation. The collected data was analyzed using regression analysis, while hypothesis testing was done using statistical tools to evaluate the significance of the relationship between forensic accounting practices (risk assessment, litigation support, fraud investigation, and expert engagement) and the incidence of tax fraud. The data for this study would be analyzed using descriptive statistics and inferential statistics. Findings revealed that forensic accounting techniques has a statistically significant effect on reducing tax fraud in Nigeria. Specifically, techniques like fraud investigation and litigation support were found to enhance fraud detection, while expert engagement helped to strengthen legal accountability. The analysis showed that forensic accounting practices are effective in both uncovering and deterring fraudulent tax behaviors among individuals and organizations. Based on these findings, the study recommends institutionalizing forensic accounting units within tax agencies, improving regulatory enforcement, and training personnel in forensic investigative techniques. If these measures are not implemented, Nigeria risks continued revenue losses, deepening public distrust in governance, and worsening economic inequality due to an unfair tax system. Key words: Forensic Accounting Techniques, Tax Fraud, Tax Evasion, Fraud Detection, Nigeria. Word Counts: 297