Deterrent Measures of Tax Fraud on Tax
Compliance in Nigeria

Government all over the world generates revenue far expenditure through tar. Tar compliance gives incentive to tax control and reduces collection hurden. This paper focused on deterrent measure of tax fraud on tax compliance in Nigeria. Specificaly, the puper examined he infiuence ofstitfpenalty, tax audit. tax amnesty and tax deterrence policy on tar eompliance. This study used anex- post fucto and field survey research type, which emploved combination of both qualitative and quantitative design covering time frame of five years from 2016 to 2020.

The main instrument used in the stud was questionnaire administration and analhyzed with least square regression method. The study revealed ihut suitj penaly, tax auedit and ex deterrence policy indicated positive significant relutionship with tax compliance, und by implications were critical influencing deterrent tax fraud measures enhancing tax compliance. The study also showved that tux aninesty has no significant influence but positively related with tax compliance which by implication is a weak enhuneing factor of tar compliance. It therefore recommended that tax authorities in federal and state government should ensure that stringent penalry and policies are meted on defaults tuxpaver as to enhance compliance to boast revenue for government Expenditure