FORENSIC ACCOUNTING AND TAX EVASION IN NIGERIA

Abstract

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 alarming. The menace has resulted into the loss of great fortune that could have enhanced economic development in the country. The study examined the application of forensic accounting in tax evasion in Nigeria. The methodology adopted in this research work is content analysis which involves proper review of books, journals, periodicals, financial reporting standards and relevant laws. The study reviewed the fraud scale theory which revealed that tax fraud is a cog in the wheel of economic development in Nigeria. The study concluded that tax fraud has a strong potential to steal the wealth of a nation and impoverish her people therefore using forensic accounting strategies to prevent and detect this fraud will go to a greater extent in enhancing economic growth and development of the nation. The study recommended that fraud should be seen, especially tax fraud, as retrogressive and be totally condemned by all, ethical culture and appropriate legislation should be put in place to stem effect of personality in committing tax evasion fraud, government should ensure that tax revenue collected is judiciously spent in providing infrastructure in order to ensure tax justice and sensitizing Nigerian population to the cancer of tax evasion fraud and applying all necessary measures to eradicate this cancer using forensic accounting.

Full text

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The Official Publication of the Chartered Institute of Taxation of Nigeria
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FORENSIC ACCOUNTING AND TAX EVASION IN NIGERIA
Adegbite Samson Adebolu
Department of Accounting and Management Sciences,
Osun State University, Osogbo, Nigeria.
adebolu2012@gmail.com; 08035540176
Oyebamiji Taofeeq Adewale
Department of Accounting, School of Management Sciences,
Babcock University, Ogun State.
taodewale70@gmail.com, 08033191158
&
Oyedokun Godwin Emmanuel
Senior Lecturer, Department of Accounting,
Nasarawa State University, Keffi, Nigeria.
godwinoye@yahoo.com, +234-80-3373-7184
ABSTRACT
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 alarming. The menace has resulted into
the loss of great fortune that could have enhanced economic development in the country. The study
examined the application of forensic accounting in tax evasion in Nigeria. The methodology
adopted in this research work is content analysis which involves proper review of books, journals,
periodicals, financial reporting standards and relevant laws. The study reviewed the fraud scale
theory which revealed that tax fraud is a cog in the wheel of economic development in Nigeria.
The study concluded that tax fraud has a strong potential to steal the wealth of a nation and
impoverish her people therefore using forensic accounting strategies to prevent and detect this
fraud will go to a greater extent in enhancing economic growth and development of the nation.
The study recommended that fraud should be seen, especially tax fraud, as retrogressive and be
totally condemned by all, ethical culture and appropriate legislation should be put in place to stem
effect of personality in committing tax evasion fraud, government should ensure that tax revenue
collected is judiciously spent in providing infrastructure in order to ensure tax justice and
sensitizing Nigerian population to the cancer of tax evasion fraud and applying all necessary
measures to eradicate this cancer using forensic accounting.
Keywords: Forensic accounting, Tax evasion, Nigeria, Fraud, Personality, Ethical culture, Tax
justice.
1.1 INTRODUCTION
Forensic accounting is perceived to have evolved in response to certain emerging fraud related
cases of which tax evasion is inclusive (Modugu & Anyaduba, 2013, Al-Sharaivi, 2018). The
scandals that recently rocked the corporate world with classic examples being the often cited Enron
scandals published in October 2001 and Worldcom scandal in 2002, both in USA (Dibra 2016,
Moncarz, Moncarz, Cabella & Moncarz 2006) and in Nigeria Cadbury Lever Brothers and
integrity of commercial banks (Effiong, 2013) have also brought the field of forensic accounting
to the front burner.
Forensic accounting is the tripartite practice of utilizing accounting, auditing and investigative
skills to assist in legal matters (Aduwo, 2016). It is a specialized field of accounting that describes
engagements that result from actual or anticipated disputes or litigation (Okoye & Gbegi, 2013).
Tax fraud involved tax evasion which is the efforts by individuals, firms, trusts and other entities
to evade taxes by illegal means and this is very prevalent in Nigeria. Fatoki (2014) argued that tax
evasion is a deliberate and willful practice of not disclosing full taxable income in order to pay
less tax. It is a deliberate violation of tax laws which is evident in situations where tax liability is
fraudulently reduced or false claims are filled on the revenue tax forms (Soyode & Kajola, 2006).

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Onyeka and Nwankwo (2016) argued that taxes and tax systems are fundamental components of
government. Onyeka, et al. (2016) went further that taxes undermine the capacity of states to carry
out their goals which form one of the central points for the conduct of state – society relations and
they shape the balance between accumulation and distribution that gives state their social character.
These taxes build capacity to provide security, meet basic needs or foster economic development
in any nation of which Nigeria is inclusive. The evasion of these taxes disallowed the government
from getting the necessary revenue for the development activities. This study therefore examined
the application of forensic accounting in tax evasion in Nigeria.
In Nigeria, most of the prosecutions we have seen on tax related offenses are usually for forgery
of tax clearance certificate brought under section 473 of the criminal code Act Cap C28 Laws of
the Federation of Nigeria on forgery and such may not be regarded as tax offenses (Oluwole, 2017).
There is not much involvement of the police and anti-graft agencies on the enforcement of tax
evasion laws, however based on the information of ICPC website (2018), there was an
uncelebrated case in 2014 where the ICPC was able to secure the conviction of an FIRS official
who was bribed to issue a tax clearance certificate to a company without paying the adequate taxes,
both the FIRS official and the company were convicted, though it is not clear if the conviction was
seemed based on the tax evasion laws. Therefore, it appears that there is no documentation of any
criminal prosecution arising from tax evasion in Nigeria.
The study therefore was conducted to see how far forensic accounting techniques can be adopted
to reduce if not totally eliminate tax evasion in Nigeria in the high of the failure of the anti-graft
agencies to do the needful.
2.0 LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 Concept of Forensic Accounting
Forensic accounting is seen as homogeneous mixture that links accounting, auditing and judiciary
through a legal point of view to present report that contribute in eventually solving arguments and
disputes (Al-Sharaivi, 2018). Forensic accounting is the tripartite practice of utilizing accounting,
auditing and investigative skills to assist in legal matters (AICPA, 2006; Dada, Adegbite &
Benjamin, 2017).
Adegbie and Fakile (2012) argued that forensic accounting is the application of accounting
concepts and techniques to legal problems which demands reporting, where accountability of the
fraud is established and report is considered as evidence suitable for presentation in a manner that
met the standard required by court of law. Forensic accounting is therefore, a discipline that has
its own models and methodologies of investigative procedures that search for assurance, attestation
and advisory perspective to produce legal evidence in court for the purpose of prosecution.
2.1.2 Concept of Tax Evasion
Soyede, et al. (2006) defined tax evasion as a deliberate and willful practice of not disclosing full
taxable income in order to pay less tax. Soyede, et al. (2006) further see tax evasion as deliberate
violation of tax laws which is evident in situations where tax liability is fraudulently reduced or
false claims are filled on the revenue tax forms.
Fatoki (2014) argued tax evasion is an outright dishonest action whereby the taxpayer endeavours
to reduce his tax liability through the use of illegal means which is achieved by act of omission or
commission which constitutes criminal acts under the tax laws. Olabisi (2010) mentioned some of
these tax evasion behavior which include failure to pay tax, e.g. personal income tax, withholding
tax, income tax, value added tax etc. failure to submit returns, omission of items from returns,
fraudulent claim of relief (in personal income tax) for example: children that do not exist,
understating income, documenting fictitious transactions, overstating expenses, failure to answer
queries etc.
Tax evasion appeared threatening the nation’s economy and drawing back the achievement of her
goals in terms of economic and social benefits.

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2.2 Theoretical Framework
This study is hinged on the fraud scale theory. The fraud scale theory was developed by Albrecht,
Howe, and Romney (2001) as an alternative to the fraud triangle model. The fraud scale is very
similar to the fraud triangle; however, the fraud scale uses an element called “personal integrity”
instead of rationalization and this is often used by tax evaders when considering that they may not
be caught in their fraudulent behaviour. This personal integrity element is associated with each
individual’s personal code of ethical behaviour. Dorminey (2010) also argued that, unlike
rationalization in the fraud triangle theory, personal integrity can be observed in both an
individual’s decisions and the decision-making process, which can help in assessing integrity and
determining the likelihood that an individual will commit fraud. This argument is consistent with
other research. Experts agreed that fraud and other unethical behaviours often occur due to an
individual’s lack of personal integrity or other moral reasoning (Albrecht, et al 2001; Dorminey,
2010).
Rae and Subramaniam (2008) argued that as moral and ethical norms play essential roles in an
individual’s decisions and judgment, ethics relates to determining the rightness or wrongness of a
behaviour in terms of organizational, legal, or societal guidelines. It is important to note that
individuals with low levels of ethical development have been found to be more likely to commit
fraud than those with higher levels; those with higher levels of ethical development were still found
to be capable of committing fraud, but not under the same conditions as those with lower ethical
development (Appelbaum, 2007).
2.3 Empirical Review
Aumeerun, et al. (2016) in their study of the effect of tax evasion on the sub-saharan Africa
concluded that tax evasion, which is a part of tax fraud, is a severe problem in sub-saharan African
region which have negative impact on GDP.
Olabisi, (2010) further observed that the taxpayer indulges in evasion by resorting to various
practices which erode moral values and build up inflationary pressures. Data collected by the study
were analyzed using percentages, the arithmetic mean and standard deviation, the study concluded
that tax evasion and avoidance is a very serious social menace that is causing a major setback on
Nigerian economic development. From all indications it was clear from the study that if
government engages in overhauling the tax administrative machineries, the problems of tax
evasion and avoidance will be reduced to the barest minimum. It is also important for the federal
government to put in place stiff penalty for corrupt tax officials and make frantic efforts aimed at
putting in place adequate enforcement for defaulters. Such penalties and enforcement will help
generate more revenue to the coffers of the government. It is hoped that if the measures prescribed
in this study are implemented, it will go some way in reducing the problem of tax evasion and
avoidance to reasonable dimensions.
Duccio and Matthew (2016) in their own study characterized optimal individual tax evasion and
avoidance when taxpayers “narrow bracket” the joint avoidance/evasion decision by exhausting
all gainful methods for legal avoidance before choosing whether or not also to evade illegally. The
study found that (1) evasion is an increasing function of the audit probability when the latter is low
enough, yet tax avoidance is always decreasing in the probability of audit; and (2) that, holding
constant the expected return to evasion, it is not always the case that the combined loss of reported
income due to avoidance and evasion can be stemmed by increasing the fine rate and decreasing
the audit probability. Fakofuka (2013) in their work on corporate income tax evasion asserted that
theoretical researches on corporate income tax evasion have been disadvantaged far too long by
its incompatibility and limitations. The paper argued that in order to enhance the theoretical
contributions to the problem of corporate income tax evasion, it requires a framework that
bridges the gap between the prediction aspect and the identification aspects of corporate
income tax evasion. Fakofuka (2013) identified four aspects of forensic and audit policies that
will reduce corporate income tax evasion. First, the cut-off policy is recommended over the
standard random audit policy. Second, there should be a reward program to encourage the
capturing of tax evasion and dis-courage it practices. Third, cut-off policy should include
rules to ensure the frequency of tax auditing. Fourth, audit policy should include an

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independence test to ensure that corporations characterized by lack of independence are
subjected to a higher audit probability than those corporations without such characteristics.
Oluwole (2017), in study carried out found that high profile personalities have not been convicted
for tax evasion in Nigeria as we have them convicted in developed countries, not that we do not
have tax evasion laws that are strong enough to prosecute tax illicit wealth and other tax evasion
offences up to supreme court and get them convicted. However, approach of the agencies (EFCC
and ICPC) saddled with prosecuting financial crimes in Nigeria is mild.
In a study carried out by Gordana, Aleksandar, Mirko, Milojo and Milan (2015), it was found that
tax policy and tax administration are the most important part of every tax system reform and that
the fundamental role of the tax administration is to render quality tax-payer services and to
encourage voluntary compliance of tax laws, and also to detect and penalize non-compliance. The
extent of success of the tax administration in its role should be reflected through a high level of
tax compliance and a lower level of tax evasion. Only with collected taxes are governments able
to provide all public services and to implement welfare programmes.
3.0 METHODOLOGY
Content analysis is adopted in this research work. It involved proper review of books, journals,
periodicals, financial reporting standards and relevant laws.
4.0 DISCUSSION
Abata (2014) argued that tax revenue mobilization as a source of financing development activities
in Nigeria has been a difficult issue because of tax fraud that exists in the system which are
primarily exhibited in various form of resistance, such as evasion, avoidance and other forms of
fraudulent practices. These activities are considered as sabotaging the economy and are readily
presented as part of the reasons for present state of underdevelopment in Nigeria. Abata (2014)
went further that government exists to collect taxes from available economic resources and make
use of same to create economic prosperity, gainful employment, provision of infrastructure and
essential public services among others. Tax resistance only makes these laudable programmes
unattainable. Most developed countries of the world such as United Kingdom, USA, Canada,
France, Netherlands etc derive substantial revenue from tax based incomes such as company
income tax, value added tax, import duties which they have used to create prosperities (Oyebamiji,
2018). Onyeka and Nwankwo (2016) supported this claim that though tax frauds are problems
that face every tax system, the Nigerian situation seems unique when viewed against the scale of
corrupt practices in the country. Onyeka, et al. (2016), Oyebamiji, (2018) went further that this
tax fraud has adverse effect on government revenue which is becoming more pronounced now that
the oil revenue has dropped drastically.
Fatoki (2014) citing Nwachukwu (2006) said tax evasion is the general term for efforts by
individuals, firms, trusts and other entities to evade taxes by illegal means. Tax evasion usually
entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax
authorities to reduce their tax liability. It also includes, in particular, dishonest tax reporting such
as declaring less income, profits or gains than actually earned; or overstating deductions. Tax
evasion, apart from being a moral wrong, also amounts to a breach of the tax laws.
According to Soyode, et al. (2006), tax evasion is defined as a deliberate and willful practice of
not disclosing full taxable income in order to pay less tax. It is a deliberate violation of tax laws
and it is evident in situations where tax liability is fraudulently reduced or false claims are filled
on the revenue tax form (Olabisi, 2010; Soyode, et al. 2006). From the comparison of various
definitions given in the literature, it can be seen that paying less tax or not at all than what one is
legally obliged to is described as tax evasion while tax avoidance is an act of doing everything
possible within the confines of the tax law to reduce the tax paid. Therefore, the main difference
between them is the legality of the payer’s action. Tax evasion, according to Uadiale, et al. (2010),
is an outright dishonest action whereby the taxpayer endeavours to reduce his tax liability through
the use of illegal means. Tax evasion is accomplished by a deliberate act of omission or
commission which constitutes criminal acts under the tax laws these acts include: failure to pay

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tax e.g. withholding tax, failure to submit returns, omission of items from returns, claiming relief
(in Personal Income Tax), for example, of children that do not exist, understating income,
documenting fictitious transactions, overstating expenses, Failure to answer queries etc (Olabisi,
2010; Uadiale, et al. 2010).
Other causes of tax evasion and tax avoidance are: fraud in public office, inadequate tax education
and awareness, misappropriation of taxes collected, ignorance of the tax authority, lack of adequate
enforcement for default, proliferation of taxes, loopholes in the tax laws, inequitable distribution
of income, absence of ‘Quid Pro Quo’ i.e. something of value given in return (by the government)
for taxes paid, high level of illiteracy and high tax rates. Tax evasion and tax avoidance has
undoubtedly affected adversely the government revenue generation capability and the economy as
a whole. However, despite the government efforts to bridle the practices of tax evasion and tax
avoidance in Nigeria, the problem still persists. There is no doubt that the due to the federal
government of Nigeria will be reduced by the lack of good governance and unpatriotic act of tax
evaders.
Adegbite (2018) argued that forensic accounting technique such as ethical culture, legislation, risk
management principles, judicial system and forensic skills if properly applied will prevent and
detect fraud of which tax evasion is inclusive.
First, there is need for improvement on ethical culture of organizations in Nigeria. Special
attentions should be paid by concerned authorities to organizations, by instituting good and viable
ethics in work places with special emphasis on reference checks, instituting fraud hotlines and
whistleblowing policies, code of sanctions against erring personalities and organizations, will
bring about the desired effect of tax fraud prevention and detection in Nigeria. In addition, there is
need for periodic training on ethics in order to maintain and improve on the ethical standards of
these organizations and personalities.
Second, Legislation that will strengthen the tax fraud prevention and detection should be enforced
by appropriate authorities. The use of appropriate legislation, as forensic accounting tool, would
influence tax fraud prevention and detection in Nigeria. Enforcement of appropriate Legislation
such as Nigerian 1999 constitution, fiscal responsibility Act 2007, finance Act 1958, procurement
Act 2007, Employee Declaration of Assets Act 1990, criminal code Act 2004, Money Laundering
Act 1995 and other Legislation that deter fraud should be enforced.
Third, management of the risk of any organization is very essential and efforts should be geared
by appropriate authorities to improve on this. Efforts should be made to improve on internal control
system, internal audit department/ unit, security department should be equipped with latest security
skills.
Nigeria needs to improve on her judicial system, court delays and weak litigation support for
prosecution of tax fraud cases should be improved upon. Indiscipline/abuse of power, and lack of
transparency by judicial experts should be looked into. There is need for the appropriate authorities
in Nigeria to thoroughly sanitize Nigerian judicial system to flush out the bad eggs in the system.
By doing this, transparency will be installed back into the system and the better for war against tax
fraud in Nigeria. The reconstitution of tax appeal tribunals in the six geo-political zones as well as
Lagos and Abuja in Nigeria is a welcome development. The aim is to bring back tax payers trust
and confidence in the fairness of the tax system in Nigeria (Ifeanyi, 2018).
Fifth, acquisition of relevant skills on forensic accounting by accountants, auditors and tax
administrators needs to be encouraged by appropriate authorities and this will make positive
impact on war against tax fraud in Nigeria. This can be achieved by the introduction of forensic
accounting to the curriculum of all training institutions, and accounting and auditing professional
bodies across the country. Practical training through attachments of scholars to reputable forensic
accounting firms and capacity buildings for tax administrators; where trainees will be exposed to
quality forensic accounting analysis and state of the earth technologies on forensic accounting can
also be done to achieve this objective.
5.0 CONCLUSION AND RECOMMENDATION

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5.1 Conclusion
Fraud has been a cog in the wheel of development and economic and sanity globally. Personality
influence plays a major role in committing fraud of which tax evasion is inclusive. Forensic
accounting has been an antidote in preventing and detecting fraud, especially tax evasion fraud.
Following through with forensic accounting technique which includes code of conduct and
enforcing noted steps and consequences when someone is caught is crucial to preventing fraud. In
conclusion tax fraud has a strong potential to steal the wealth of a nation and impoverish her people
therefore using forensic accounting strategies to prevent and detect this fraud will go a long way
in enhancing economic growth and development of a nation.
5.2 Recommendations
This paper put forward the following recommendations:
First, fraud should be seen, especially tax fraud, as retrogressive to a nation and should be totally
condemned by all, the need to achieve this should be put in place by appropriate authorities.
Secondly, there is need for improvement on ethical culture of organizations in Nigeria. Special
attentions should be paid by concerned authorities to organizations, by instituting good and viable
ethics in work places to stem effect of personality in committing tax evasion fraud.
Third, Legislation that will strengthen the tax fraud prevention and detection should be enforced
by appropriate authorities.
Fourth, management of the risk of any organization is very essential and efforts should be geared
by appropriate authorities to improve on this. Efforts should be made to improve on internal control
system, internal audit department/ unit, security department should be equipped with latest security
skills.
Fifth, Nigeria needs to improve on her judicial system, court delays and weak litigation support
for prosecution of tax fraud cases should be improved upon. Indiscipline/abuse of power and lack
of transparency by judicial experts should be looked into.
Sixth, acquisition of relevant skills on forensic accounting by accountants, tax administrators and
auditors needs to be encouraged by appropriate authorities and this will make positive impact on
war against tax fraud in Nigeria.
Lastly, government should ensure that tax revenue collected is judiciously spent in providing
infrastructure in order to ensure tax justice and this will help in sensitizing Nigerian population to
the cancer of tax evasion fraud and applying all necessary measures to eradicate this cancer using
forensic accounting techniques.
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