The study was carried-out to assess tax audit and investigation as a stimulant for growth
in internally generated revenue in Nigeria. Data were sourced from secondary means using Central
Bank of Nigeria Statistical Bulletin from 1988 to 2013. Regression analysis was used to analysed the
data and test the hypothesis formulated. The result obtained was further tested with chow test
regression technique. Our analysis of data revealed that, the tax audit and investigation is a stimulant
for growth in internally generated revenue in Nigeria. We recommend that tax audit and investigation
should consistently be carried out in order to achieve the objective for which self-assessment scheme
and tax audit department is established for.
