Kamil Abiodun MORADEYO2024-06-142024-06-142023-12M.Schttps://repository.lcu.edu.ng/handle/123456789/586In recent years, tax audits and investigations have been a prevalent topic of discussion in Nigeria. The increase in government operating costs, coupled with the government's desire to address the infrastructure deficit and the social needs of its citizens, has left various governments with little choice but to develop measures to boost their revenue base. The Theory of Reasoned Action (TRA) and Benefits Theory of Taxation serves as the theoretical backbone. The descriptive survey design method was used in this research work. The population consist of 9800 staffs at the Federal Inland Revenue Service. Taro Yamane formula was adopted to arrive at 384 sample size. The simple random sampling technique was use to distribute a well-structured questionnaire to the respondents. The data was analysed using descriptive and influential statistics. The findings revealed that tax auditors’ proficiency, integrity and competence, desk tax audit, field tax audit and back duty tax correlates with revenue generation in Nigeria at 0.375, 0.261, 0.331 and 0.202 which are positive all correlations. This means that tax auditors’ proficiency, integrity, desk tax audit, field tax audit and back duty tax influences revenue generation in Nigeria and the relationships was statistically significant at the p= .001 level (F=10.738, P<0.05). The study concludes that Tax is an important source of government revenue. As such, the government must adopt strategies that will promote a sustainable level of tax revenue and avoid leakages that will defer government developmental projects. It is therefore recommended that the Tax audit should be carried out on a routine basis to serve as a check and a preventive tool for tax evasion and revenue generation Keywords: Auditors, Integrity, Tax Audit, Tax Investigation, Revenue Generation Word Count: 269enAuditorsIntegrityTax AuditTax InvestigationRevenue GenerationThesis