ABSTRACT
The primary purpose of this study is to examine the effectiveness and efficiency of tax management in Nigeria. It focuses mainly on the Federal Board of Inland Revenue and other related parties namely auditors and corporate tax payers. The project made use of primary data and secondary data. Primary data was generated through the administration of 65 questionnaires and 50 out of the 65 questionnaires were returned. Secondary data was collected from journals and records. Responses from the questionnaires were classified accordingly. Frequency and contingency tables were constructed and the two hypotheses were tested using chi square statistics. The study reveals that there is relationship between effective, efficient tax management and tax fraud. The significance of the study is that the outcome of the research will serve as a useful guideline to tax administrators, government and also to tax payers, financial analysts, auditors and company executives who pay taxes.
