Oyebamiji Taofeek Adewale

• Lecturer at Babcock University

Tax Fraud (TF) and Tax Evasion (TE) has become an alarming situation in most developing countries. It has become a focus of attention in recent times by scholars and policy makers because of its impact on the economy. In Nigeria, the recent worldwide economy downturn through COVID-19 pandemic and decrease in price of crude oil and sales quantity in...

It is no more news that various comments have been passed on the 2019 Finance Act both at the proposal stage and even now after signing the Bill into an ACT by the Federal Government of Nigeria. Many of these comments are subjective, incoherent and casual not based on any epistemological platform necessary for sustainability as in many previous pol...

Tax laws complexity is one of the deterrents of tax compliance behaviours. Consistent tax revenue loss through this complexity and evasion attitude by taxpayers are perceived to have adversely affected nation's growth. Studies have been carried out on taxpayers' compliance, but not many considered the effect of Rule of Law (ROL) in their study. Thi...

Forensic accounting is one of the most effective and efficient ways of reducing and preventing fraudulent activities in Nigeria. Forensic accounting is perceived to have evolved in response to certain emerging fraud related cases of which tax evasion is inclusive. The extent to which tax invasion fraud is perpetrated in Nigeria is quit high and ala...